天津味精厂是一个主要生产红玫瑰牌味精和药用肌苷的老厂。产品不仅畅销国内,在国际市场上也享有一定声誉。去年,在全国同行业中,夺得了成本、消耗、产值利润率三个第一。我厂之所以能在原材料提价、产品降价的情况下,取得较好的经济效益,主要途径就是以降低成本,来促进生产的发展和经济效益的提高。一、健全成本管理系统,打好降成本增效益的基础在企业整顿过程中,我们健全了成本管理系统。在组织上,各车间设立了专职成本核算员,班组设兼职消耗指标核算员。形成了以财务部门为中心的三级管理、两级核算的成本管理系统。在管理上,财务部门计算总成本,各车间计算成本,生产班组计算原材料消耗,资金实行归口管理;各部门之间 Tianjin Gourmet Factory is an old factory that mainly produces red rose brand MSG and medicinal inosine. Products not only sell well in China, but also enjoy a certain reputation in the international market. Last year, in the same industry in the country, it won the top three in cost, consumption, and output value. The main way for our factory to achieve better economic benefits in the context of price increase of raw materials and price reduction of products is to reduce production costs and promote the development of production and economic efficiency. First, improve the cost management system, and lay the foundation for cost reduction and efficiency increase. In the process of enterprise reorganization, we have improved the cost management system. In terms of organization, each workshop has set up a full-time cost accountant, and the team set up a part-time consumption index accountant. A three-level management and two-level cost management system centering on the financial department has been formed. In terms of management, the finance department calculates the total cost, the calculation cost of each workshop, the production team calculates the consumption of raw materials, and the funds are managed centrally; between departments