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一、制定目标,分解落实。每年,我们在确定总利润目标后,即以总利润为目标制定目标成本。为了确保目标成本的实现,尽可能把成本指标定得明确具体,并按成本项目逐项分解成小指标,分配到有关部门、厂矿以至车间、班组,并与经济责任制挂钩,严格考核,实行奖惩,保证目标成本的实现。推行目标成本一定要组织好各方面的力量,充分利用一切有利因素,共同为实现目标成本而努力。例如第三炼钢厂在推行目标成本中,各项工作都贯彻了“最优化”原则,他们发动群众开展合理化建议的活动,去年以来共实现十八吨氩氧炉炼钢、绝热扳浇钢、钛切头钛车屑代替钛铁工艺等多项重大技术改革和其他一些技术改进共节约原材料达400多万元。二、改进成本管理,实际成本预测。太钢与全国冶金企业一样,面临着一系列挑战,企业为了实现成本目标,必须及时掌握信息,揭露生产技术和
First, set goals, decomposition implementation. Every year, after we set the total profit target, we set the target cost based on the total profit. In order to ensure the realization of the target cost, the cost indicator should be set as clear and specific as possible. The cost indicators should be broken down into small indicators one by one according to the cost items, distributed to the relevant departments, factories and mines, workshops and teams, linked to the economic responsibility system, Reward and punish, to ensure the realization of the target cost. The implementation of the target cost must be well organized in all aspects of power, make full use of all the favorable factors, work together to achieve the target cost. For example, the third steel mill in the implementation of the target cost, all work have implemented the “optimization” principle, they mobilize the masses to carry out rationalization proposals, since last year achieved a total of 18 tons of argon oxygen steelmaking, , Titanium cut titanium scrap titanium instead of a number of major technological reforms and other technological improvements to save a total of more than 400 million raw materials. Second, improve cost management, the actual cost forecast. Like the national metallurgical enterprises, TISCO faces a series of challenges. In order to realize the cost goal, TISCO must grasp the information in time and disclose the production technology and