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位于湘西自治州境内的花垣县锰矿,现有职工550人,主要生产电解金属锰、碳酸锰粉和烧结矿。1989年,锰制品走俏,催货者络绎不绝,职工中存在着忽视质量管理和销售服务的现象。但尽管产品质量差,成本高,全年仍实现利润130万元。1990年,市场突变,由卖方市场变成了买方市场,产品价格一落千丈,出现了售价成本倒挂现象,致使该矿亏损89.7万元,成为全县、全州有名的亏损大户。1991年,在市场
Huayuan County manganese mine is located in Xiangxi Autonomous Prefecture and currently employs 550 people. It mainly produces electrolytic manganese metal, manganese carbonate powder and sinter. In 1989, manganese products became popular, and the goods rushed in. There was a phenomenon of neglecting quality management and sales services among employees. However, despite the poor product quality and high cost, the company still achieved a profit of 1.3 million yuan throughout the year. In 1990, the market abruptly changed from a seller’s market to a buyer’s market. The price of the product plummeted, and the phenomenon of price and cost reversed, causing the mine to lose 897,000 yuan, becoming a major loss-making household in the county and the entire state. In 1991, in the market