马克思在论述剩余价值理论时说过:真正的财富就在于用尽量少的劳动时间创造出尽量丰富的物质财富。经营与管理的目的和实质,就在于用尽量少的人力、物力、财力和时间的消耗,获取尽可能多的物美价廉的产品,最大限度地满足市场需要,满足人们日益增长的物质和文化生活的需要。从天津市的情况看,目前仍有不少企业的经济效益未能达到历史最好水平。通病是劳动生产率低,资金积累率低,成本高,浪费大。造成这些问题的原因是多方面的,其中重要的一条是经营管理薄弱。比如,工时定额不健全,设备利用率低,工艺落后,消 When Marx talked about the theory of surplus value, he said: The real wealth lies in creating as much rich material wealth as possible with as little labor time as possible. The purpose and essence of management and management lies in using as little human, material, financial, and time consumption as possible to obtain as much affordable products as possible, satisfying market needs to the maximum extent, and satisfying people’s growing material and culture. The need of life. From the situation in Tianjin, there are still many companies whose economic benefits have not reached the best level in history. The common problem is low labor productivity, low capital accumulation rate, high cost and waste. There are many reasons for these problems. The important one is the weak management and management. For example, the working hours quota is not perfect, the equipment utilization rate is low, the process is backward, and