沈阳轿车制造厂是机械工业部生产旅行客车的重点企业,近年被列为重点技术改造单位,产量、产值、利润年年都有大幅度增长.1984年上级下达利润计划1,050万元,下达产量计划比上年增长34%.在年初制订财务成本计划时,我们运用量、本、利分析法进行目标预测,发现如果推行目标成本,把成本开支控制在合理界限以内,即使同样的产量规模,利润额也有希望达到1,300万元.我们把它作为期望利润,提交厂长决策. 在决策审议时,有两种意见:一种认为计划利润为目标比较保险.另一种主张以我们提出的期望利润为目标,认为这个目标虽有风险,但是有可能为企业增加盈利250万元,冒点风险值得.新任厂 Shenyang Limousine Plant is a key enterprise in the production of travel buses by the Ministry of Machinery Industry. In recent years, it has been listed as a key technological transformation unit. Its output, output value and profit have increased substantially every year. In 1984, the superior issued a profit plan of 10.5 million yuan and released a production plan. Compared with the previous year, the growth rate was 34%. When we formulated the financial cost plan at the beginning of the year, we used the quantitative, profit, and profit analysis methods to make a target forecast and found that if the target cost is implemented, the cost is controlled within a reasonable limit, even if the same output scale, profits The amount is also expected to reach 13 million yuan. We use it as the expected profit, submitting the decision to the director. When deciding on the decision, there are two kinds of opinions: one that considers the planned profit as the target is more insurance. The other claims are based on our expected profit. As a goal, although this target is considered to be risky, it may increase the profit of the company by 2.5 million yuan, which is worth the risk. New factory