唐钢烧结厂作为内部二级主体生产厂，积极发挥主观能动性，结合自身实际，大胆探索成本管理的有效途径，1995年至1996年成本降低率连续两年超过5．9％，成本降低额累计1．18亿元。烧结厂从成本管理中挖掘潜力。成为公司学邯钢典型，他们的做法对企业克服当前的困难有一定的借鉴 Tangshan Iron and Steel Sintering Plant, as an internal secondary main body production plant, actively exerts its subjective initiative and combines its own reality to boldly explore effective ways of cost management. From 1995 to 1996, the cost reduction rate exceeded 5.9% for two consecutive years, and the cost reduction accumulated. 118 million yuan. Sinter plants tap potential from cost management. To become a typical company in Shaogang Steel, their practices have some implications for companies to overcome the current difficulties.