苏州水泥厂是江苏省建材行业推行企业管理现代化试点单位之一。目标成本管理是1985年开始试行的。通过成本分析,原、燃料占水泥成本的68%,企业管理费和车间经费占25%,工资及附加占7%。企业领导决定狠抓企业管理,降低产品成本,重点放在降低原、燃料消耗方面。同时,努力压缩经费开支。措施是推行目标成本管理。 Suzhou Cement Factory is one of the pilot units for the modernization of building materials industry in Jiangsu Province. Target cost management began in 1985. Through cost analysis, raw materials and fuel accounted for 68% of cement costs, corporate management fees and workshop expenses accounted for 25%, and wages and surcharges accounted for 7%. Corporate leaders decided to pay close attention to corporate management, reduce product costs, and focus on reducing raw materials and fuel consumption. At the same time, efforts are being made to reduce expenditures. The measure is to implement target cost management.