安乡纸厂在认真学邯钢管理经验,模拟市场,实行成本否决中,坚持目标成本方案的钢性,执行起来不迁就,不照顾,不讲客观原因,七月份,一车间材料成本超过了15002元,二车间节约了5160元,厂部对一车间坚决按目标成本管理方案实行成本否决,七月份工资,一车间人均只有100多元,而二车间人平却达到了近400元。同时,对科室目标成本也动了真格。于9月6日和9月9日先后召开了科室目标成本考核员兑现会,分别对7月份、8月份各科室目标成本指标进行了考核,并对直接责任人宣布了奖罚决定,对各级责任人精神上起到了极大的促进作用,大家清醒地认识到了学 The Anxiang Paper Factory strictly studied the steel management experience, simulated the market, and implemented cost veto. It insisted on the steel quality of the target cost program. It did not follow the implementation, did not care, and did not talk about objective reasons. In July, the material cost of a workshop exceeded 15002 yuan, the second workshop to save 5160 yuan, the factory to a workshop determined to implement a cost veto according to the target cost management program, July wages, a workshop per capita is only 100 yuan, while the second workshop has reached nearly 400 yuan. At the same time, the target cost of the department also moved. On September 6th and September 9th, the department’s target cost assessor cashing meeting was held, and the target cost indices of each department were evaluated in July and August respectively, and the direct responsible person announced the award and penalty decision. The class responsible person has played a tremendous role in promoting the spirit. Everyone clearly realizes that