我厂从去年一月份开始实行目标责任成本管理,通过九个月的实践,取得了比较明显的效果,提高了经济效益,实现利润超计划25.1％,可比产品成本比计划超降24.6％。一、责任成本的由来三年来我厂面临产品几次降价和税率的提高,减少利润在500万元以上,年实现利润降到160万元左右,但是1985年在产品税率上调10％的情况下,公司给我厂下达利润计划240万元,根据产品销量、销价和销售成本计算,只能完成180万元,缺口60万元。在这种情况下,厂部提出了“严管理、上水平、降成本、保利润”的口号,财务科认为1984年开展目标成本管理虽取得较好成果,但产品成本与有关科室、部门的责任不清,因此提出了目标责任成本管理。所谓目标责任成本就是将成本指标进行层层分解,使每个岗位,每个职工承担一定的成本责任。责任必须以目标为前提,在目标的基础上突出责任,目标的实现则靠责任来作保证。 Our factory began to implement target responsibility cost management from January last year. Through nine months of practice, we have achieved more obvious results, improved economic efficiency, achieved 25.1% profit over-planning, and comparable product cost overrun by 24.6%. I. Origin of Responsibility Costs In the past three years, our factory has faced several product price cuts and taxation rates. We have reduced profits by more than 5 million yuan, and achieved annual profit reductions to around 1.6 million yuan. However, in 1985, we raised the product tax rate by 10%. The company gave the plant a profit plan of RMB 2.4 million. According to the sales volume, sales price, and cost of sales, the company can only complete 1.8 million yuan and the gap is 600,000 yuan. In this case, the plant department put forward the slogan of “strict management, leveling, cost reduction, and profit protection.” The Finance Section believes that although the target cost management in 1984 achieved good results, the cost of products and related departments and departments The responsibilities are unclear, so a target responsibility cost management is proposed. The so-called target liability cost is to decompose the cost indicators layer by layer, so that each position and each employee bears a certain cost responsibility. Responsibility must be based on the goal, and on the basis of the goal, the responsibility should be highlighted. The realization of the goal is based on responsibility.