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邯钢“模拟市场核算、实行成本否决”的管理经验,对于每个行业具有普遍性,它是一个完整而严密的体系。我们从事接触网专业施工的企业,学习邯钢控制产品成本,提高企业经济效益的思路和一些做法,结合本单位实际,创造出自己一套切实可行的成本管理和控制办法,增加了企业和职工的收益。 一、责任成本管理的重要性 在市场经济条件下,企业是以经济效益为中心。因此,必须抓好成本管理,多产出、少投入。在收入一定的情况下,相对减少成本支出,才能产生最大的经济效益。由此可见,加强成本管理应作为企业管理的主要内容。这也是建立现代企业制度的迫切需要和必然要求。
The management experience of Handan Iron & Steel’s “simulating market accounting and vetoing costs” is universal for each industry. It is a complete and rigorous system. We are engaged in the professional construction of the contact network, learn the cost control of the company’s products, improve the economic efficiency of the company and some practices, combined with the actual unit, to create their own set of practical and cost-effective management and control methods, increase the company and workers The proceeds. I. Importance of Responsible Cost Management Under the conditions of market economy, enterprises are centered on economic benefits. Therefore, we must do a good job of cost management, more output, less investment. In the case of a certain income, the relative reduction in cost and expenditure will produce the greatest economic benefits. This shows that strengthening cost management should be the main content of business management. This is also an urgent need and an inevitable requirement for the establishment of a modern enterprise system.