按照国务院的要求,各有关部门、企业都在认真学习邯钢管理经验。邯钢从1991年开始推行了以“模拟市场核算、实行成本否决”为核心的企业内部改革,加大技术改造力度,加强内部经营管理,转向集约化经营,使效益大幅度提高,实力迅速壮大,工厂由过去的一个一般地方中型企业,跃居全国11家特大钢铁企业行列。 邯钢“模拟市场核算、实行成本否决”的做法取得的显著效果说明,观念更新到位,办法实在可行,管理就出效益。一是自觉贴近市场,直接感受市场压力。过去该厂核算用的“计划价格”严重背离市场,反映不出产品实际成本和企业真实效率;采用新方法确定目标成本时,变过去以“计划价格”为依据的“正算法”为以市场价格为依据的“倒算法”,即从产品的市场售价减去目标利润开始,按工序反向 According to the requirements of the State Council, all relevant departments and enterprises are seriously studying the management experience of Handan Steel. Since 1991, Handan Iron & Steel Co., Ltd. has promoted internal reforms centered on “simulating market accounting and vetoing costs,” intensifying technological transformation, strengthening internal management, and turning to intensive management, so that benefits have been greatly improved and its strength has grown rapidly. The factory, from a general local medium-sized enterprise in the past, has leapt to 11 large iron and steel enterprises in the country. The remarkable effect achieved by Handan Iron & Steel’s “simulating market accounting and vetoing costs” approach shows that the concept is updated, the approach is feasible, and management is effective. First, consciously close to the market, directly feel the pressure of the market. In the past, the “planned price” used in the plant’s accounting seriously deviated from the market, reflecting the actual cost of the product and the true efficiency of the company; when using the new method to determine the target cost, the “positive algorithm” based on the “planned price” was changed to the market. The price is based on the “backward algorithm”, that is, starting from the market price of the product minus the target profit, according to the process reversed