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汉江钻头厂1973年到1985年累计亏损246.4万元。该厂从1985年9月引进美国体斯公司钻头制造技术后,又改革传统的单一成本管理办法,实行三维成本管理,到1989年累计实现利税16,063万元,其中利润11,480万元。不仅走出了困境,经济效益在石油机械行业一跃而居领先地位。三维成本管理,就是以企业各个部门的成本为点,运用目标成本管理,责任成本管理,质量成本管理来控制总成本实现的一种方法。江汉钻头厂实行三维成本管理的具体做法是: 一、对生产部门实行纵向的目标成本管理江汉钻头厂引进国外先进技术后,工艺装备,资金需求,生产过程都发生了很大变化。固定资产比引进前增加了6倍,流动资金比引进前增加了19倍。由于管理工作一时未能跟上去,
Hanjiang Bit Factory accumulated a loss of 2.464 million yuan from 1973 to 1985. After introducing the drill manufacturing technology from American Stoudemire Company in September 1985, the plant also reformed the traditional single cost management method and implemented three-dimensional cost management. By 1989, it had realized profits and taxes totaling RMB 160.63 million, including a profit of RMB 11.48 million. Not only out of the predicament, economic efficiency has taken a leading position in the petroleum machinery industry. Three-dimensional cost management is a method of controlling the total cost by using the cost of each department of the company as a point, and using target cost management, responsibility cost management, and quality cost management. The specific methods of implementing three-dimensional cost management in Jianghan Bit Factory are as follows: I. Vertical target cost management for production departments After the introduction of advanced foreign technologies at the Jianghan Bit Factory, process equipment, capital requirements, and production processes have undergone great changes. Fixed assets increased sixfold before the introduction and liquidity increased 19 times before the introduction. Because management has not been able to keep up,