博白糖厂是一间日榨2000吨甘蔗的大型碳酸法糖厂。1988年以前,由于忽视了经济核算,放松了管理,每年的大修理费用支出都是比较多的。其中1986年和1988年大修理费用支出高达75万多元,大大超出了提取额。为了扭转这种被动的局面,博白糖厂从1989年起,对大修理工程实行“一定四包”的经济责任制管理形式,取得了较好的效果。1989年大修理费用支出由上年的75.43万元,下降到48.11万元,减少了27.31万元。具体做法是:一、定人员糖厂是季节性生产企业,停榨后一般即转入设备的解剖、检修工作。定人员就是将全厂职工,除 Bobai Sugar Factory is a large-scale carbonation sugar factory that daily presses 2,000 tons of sugar cane. Before 1988, due to the neglect of economic accounting, the management was relaxed, and annual overhaul costs were relatively high. In 1986 and 1988, the cost of major repairs was as much as 750,000 yuan, which was significantly higher than the amount extracted. In order to reverse this passive situation, Bobai Sugar Factory has implemented a “four packs” economic responsibility system for overhaul projects since 1989 and achieved good results. In 1989, the cost of major repairs dropped from 754,300 yuan in the previous year to 481,100 yuan, a decrease of 273,100 yuan. The specific approach is: First, the fixed staff sugar factory is a seasonal production enterprise. After the machine is stopped, it is generally transferred to the anatomy and maintenance work of the equipment. The fixed staff is the entire factory staff, except