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冶金行业企业亏损的主要原因，一是成本费用过高。90％以上企业亏损的主要原因在于成本及管理费用过高，扭亏的主要环节首先在于降低成本。二是财务费用负担过重。过高的资产负债率是造成财务负担的直接原因；就钢铁企业来说，资产负债率过高主要是建设规模过大、资金使用效率不高、投资决策失误造成的。针对以上两大亏损因素，分类指导、重点突破是扭转企业亏损的必然选择。
The main reason for the loss of enterprises in the metallurgical industry is that the cost is too high. The main reason for the loss of more than 90% of the companies is that the costs and management costs are too high. The main link in turning losses is to reduce costs first. The second is that the financial costs are overburdened. Excessive asset-liability ratio is the direct cause of the financial burden. For iron and steel enterprises, the high debt-to-liability ratio is mainly caused by excessive construction scale, inefficient use of funds, and investment decision errors. For the above two major loss factors, classification guidance and key breakthroughs are the inevitable choices to reverse the loss of the company.