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从我厂主要产品自卸汽车的成本构成情况看,企管费、车间经费、福利费等固定成本约占总成本的45.31％。从固定费用总额的增长速度看,近4年之间企业管理费增长了85％。对此,必须引起高度重视。消化固定成本,缩减费用开支的根本途径有两条:一是增大生产任务量,消化固定成本;二是通过强化管理,从控制入手节约固定成本。从当前的情况看,增大生产任务量是有限制的,所以消化固定成本增长的重点,应该放在第二途径上。过去,我们围绕固定成本的节约,实行归口分级管理办法,虽然有成果,但未能根本解决问题。原因是常规的归口分级管理方法,基本上是对固定成本实行条
From the cost structure of the dump truck, the main product of our factory, the fixed costs such as enterprise management fee, workshop expense and welfare fee account for 45.31% of the total cost. Looking at the growth rate of the total fixed costs, the corporate management fee has increased by 85% in the past four years. In this regard, we must attach great importance. There are two fundamental ways to digest fixed costs and reduce expenses. First, it increases the production tasks and assimilates fixed costs. Second, it saves fixed costs from control by strengthening management. From the current situation, there is a limit to increasing the amount of production tasks, so the focus of increasing fixed costs should be on the second approach. In the past, we focused on the saving of fixed costs and implemented the centralized management of centralized management. Although we have achieved results, we failed to solve the problem fundamentally. The reason is that the conventional centralized management approach is basically a fixed-cost implementation of the article