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河南省安阳齿轮厂,自1981年李万春走马上任,担任厂长兼党委书记之后,加强企业管理,着重挖掘企业内部潜力,创建了新的企业经营机制,推出了“企业效益保证法”。从此,该厂扭亏为盈,生气勃勃。在连续16年累计亏损达228万元的情况下,1981至1987年创利501.97万元。1988年在原材料涨价、产品降价的情况下,企业仍然实现利润120.61万元,比1987年增长了18.47%。企业效益保证法,是运用系统论的科学方法,对企业生产经营甚至设计工艺各个环节实行全方位超前控制,以确保实现预先确定的企业最佳效益目标的综合性管理方法。企业效益保证法的核心是实行定额成本控制和建立确保企业效益的动力机制。其主要内容是:
Anyang Gear Factory in Henan Province, since Li Wanchun took office in 1981, served as director and secretary of the Party Committee, strengthened enterprise management, focused on tapping the internal potential of the company, created a new business management mechanism, and launched the “Enterprise Benefit Guarantee Law.” Since then, the factory has turned profitable and vibrant. In the case of cumulative losses of 2.28 million yuan for 16 consecutive years, the company made profits of 5,017,700 yuan from 1981 to 1987. In 1988, in the case of price hikes of raw materials and price cuts of products, the company still achieved a profit of 1,206,100 yuan, an increase of 18.47% over 1987. The enterprise benefit guarantee law is a comprehensive management method that uses the scientific method of system theory to implement all-round advance control of the enterprise’s production and management and even all aspects of the design process, so as to ensure that the pre-determined enterprise’s best efficiency goal is achieved. The core of the Enterprise Benefit Guarantee Law is the implementation of fixed cost control and the establishment of a dynamic mechanism to ensure the effectiveness of the business. Its main content is: