我厂是一家日用化工行业的中型企业,生产肥皂、香皂、牙膏和洗发精四大类产品、共60多个规格品种,曾先后多次获部、区和市的名优奖励。近几年来,产销量和利润连年均有增长。1986年在全国轻工产品处于疲软状态、原材料不断上涨的情况下,由于我们推行了目标成本管理,仍然取得利润总额比上年增长16.7%的好成绩。年初,我们预测全年利润无法达到上年近200万元的水平,原因是:我区1985年自然灾害比较严重,谷物失收,糠少猪也少。而我区的动物油本来就供应不足,在糠油、猪油减产的情况下,油价自然要上升;同时,松香出口量猛增,价格增长近倍。因此,我厂不但失去了低价糠油、松香的资源 Our factory is a medium-sized enterprise in the daily chemical industry. It produces soap, soap, toothpaste and shampoo four categories of products, a total of more than 60 specifications, has repeatedly won the department, district and city’s famous awards. In recent years, production, sales, and profits have increased year after year. In 1986, under the condition that the country’s light industrial products were in a weak state and raw materials were rising, we achieved a good total profit growth of 16.7% over the previous year because we implemented target cost management. At the beginning of the year, we predicted that the annual profit could not reach the level of nearly 2 million yuan in the previous year. The reason was: In 1985, the natural disasters in our district were more serious, the cereals were lost, and fewer pigs were found. However, the supply of animal oil in our district is already insufficient. In the case of oyster sauce and lard production, the price of oil naturally rises; at the same time, the export volume of rosin soars and the price increases nearly double. Therefore, our factory not only lost the resources of low-priced oyster sauce and rosin.