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湖北省罗田县塑料二厂,将原来由厂部统一核算的五个车间一个门市部和一名司机,分解为七个相对独立、拥有一定权力和利益的核算单位。划小核算单位后,厂部只对企业的资金和设备进行必要的管理,根据各车间设备、人员、产品来核定上缴纯利指标以后每年修订一次。这样,车间具有高度的生产经营权、工资分配权和人员使用权,既增加了企业的活力,又提高了管理水平。划小核算单位后,车间有了经营权,可以根据市场的需求和变化,及时地组织安排生产和进行新产品
Plastic Factory No. 2 in Luotian County of Hubei Province decomposes into seven independent accounting units that have certain powers and interests, and a sales department and a driver of the five workshops originally unified by the factory department. After planning a small accounting unit, the factory only carries out the necessary management on the capital and equipment of the enterprise, and annually revises the annual net profit after the submission of the net profit target according to the equipment, personnel and products of each workshop. In this way, the workshop has a high degree of production and management rights, wage distribution rights and personnel rights, not only increased the vitality of enterprises, but also improve the management level. Planning small units, the workshop has the right to operate, according to market demand and changes in a timely manner to organize the production and conduct of new products