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武汉市江夏电磁线厂是个百余人的区属小厂,1982年前,由于企业亏损,职工只能发80％的工资。1984年进行企业整顿后,扭亏为盈。1985年实行综合技术经济分析和成本控制后,实现利润10.55万元,比上年增长74.4％,人平创利近千元。今年1～5月份实现利润5.9万元,又比去年同期增长41.67％。该厂的综合技术经济分析的内容有四个方面:一是由于原辅材料、燃料、动力价格变动和职工福利增加,从各项费用增减进行分析,计算出全年新增的压力和负担,以便采取措施,进行内部消化;二是对固定费用和产品产量进行分析,计算出全厂的保本产量;三是对产品合格率和原辅材料消耗量进行分析,找出管理上的薄弱环节;四是对市场动态与产品销售价格变动进行分析,作出经营决策。
Wuhan Jiangxia Electromagnetic Wire Factory is a small factory of more than 100 people. Before 1982, due to the loss of the enterprise, the workers could only send 80% of the salary. After the company was rectified in 1984, it turned losses into profits. After implementing comprehensive technical and economic analysis and cost control in 1985, the company realized a profit of 105,500 yuan, an increase of 74.4% over the previous year and a profit of nearly 1,000 yuan. From January to May this year, profits of 59,000 yuan, an increase of 41.67% over the same period last year. The comprehensive technical and economic analysis of the plant has four aspects: First, due to changes in raw and auxiliary materials, fuel and power prices and the increase in employee benefits, the Company calculates and adds new pressures and burdens for the whole year from various cost increases and decreases , In order to take measures for internal digestion; Second, the fixed costs and product yield analysis to calculate the whole plant capital preservation output; Third, the product qualification rate and the consumption of raw and auxiliary materials analysis to identify the management weaknesses ; Fourth, the market dynamics and product sales price changes were analyzed to make business decisions.