英山县造纸厂针对原材料涨价,生产成本增大的情况,运用目标成本管理,坚持向内使劲,努力把涨价因素最大限度地在企业内部消化,取得了较好的成绩。今年1～2月,产值、利润、上交税金分别比去年同期增长12.8%,151.6%和35%。他的主要作法是: 首先,测定目标成本。由厂领导、生产技术员、供销业务员和财会人员组成成本测定小组。对全厂11个生产工段、33个班组实行定员定岗,对11种主要原材料和燃料消耗制定定额,在此基础上,测定出每吨的目标成本为2,200元。其次,将成本控制指标下达到各工段,工段再公解到班组。在各(?)段班组之间建立内部传票制度,进行价格结算。再次,对成本进行严格考核。既考核产品质量和物耗指标,又考核产量指标。凡一等品率达不到80%的,扣发工资50元;二等品率超过20%的,每超1 Yingshan County paper mill for raw material prices, production costs increase the situation, the use of target cost management, adhere to the hard inside, and strive to maximize the price factor in the internal digestion, and achieved good results. From January to February this year, output value, profits and taxes paid increased by 12.8%, 151.6% and 35% respectively over the same period of last year. His main approach is: First, determine the target cost. From the factory leadership, production technicians, sales and sales staff and accounting staff to form a cost determination group. The whole plant 11 production sections, 33 teams and groups to set staff posts, on the 11 kinds of raw materials and fuel consumption to develop quotas, on this basis, the measured per tonne target cost of 2,200 yuan. Second, the cost control index to the various sections, sections and then to the team. Set up a system of internal subpoenas between each of the (?) Sections of the team to settle the price. Again, the cost of a rigorous examination. Not only the assessment of product quality and material consumption indicators, but also test output indicators. Where a first-class product rate of less than 80%, withholding wages 50 yuan; second-class product rate of more than 20%, each super 1