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近几年,由于国际油品价格下跌,国内南方走私油等市场冲击的原因,大连港寺儿沟港务公司一直处在装卸生产和经济效益持续下跌的严重困扰之下,吞吐量从1995年的577.8万吨猛降到1997年的306万吨,1998年上半年仅完成97万吨。我公司从5月份开始,已面临亏损局面。 在严峻的形势下,公司领导及时制定了“向管理要效益”的工作方针,提出了在公司内部管理中,坚持以经济核算为重点,核算到班组的经营思想。 在这种思想下,一方面财务部门不再将以往的简单的记帐,算帐来满足工作需要,而是发挥财务人员参与企业经营管理决策的作用;另一方面公司领导引导全体职工,在认识到搞核算的必要性同时,逐渐转变“产品就是利润,就是效益”的观念,树立向管理要效益的新观念,把降低成本作为新的效益增长点,把学邯钢,深化、细化经济核算作为内部管理的首要工作。
In recent years, due to the drop in international oil prices and the impact of smuggling oil in southern China, Dalian Port Temple Ditch Discharge Company has been seriously troubled by the continuous drop in handling and economic benefits. 5,778,000 tons plummeted to 3.06 million tons in 1997, only 970,000 tons in the first half of 1998. My company from the beginning of May, has been facing a loss situation. Under the severe situation, the company leaders formulated the working guideline of “effective management to management”, and put forward that in the internal management of the company, adhere to the business idea of focusing on economic accounting and accounting to the team. Under this kind of thinking, on the one hand, the finance department no longer uses the simple accounting and accounting to meet the needs of the work in the past. Instead, the financial department plays the role of financial personnel participating in the decision-making of the enterprise management. On the other hand, the leadership of the company guides all the staff and workers in Recognizing the necessity of accounting, we should gradually change the concept of “product is profit and benefit” and establish a new concept of effective management. We should reduce costs as a new point of growth of profit, deepen and refine Economic accounting as the primary task of internal management.