如何使国有企业尽快扭亏脱困 ,步入良性循环 ,天宏焦化公司从管理上找出路 ,通过强化目标成本管理 ,实现了历史性的突破。天宏焦化公司于 1998年 9月加盟平煤集团。面对严峻的市场形势和兼并前长期亏损的沉重压力 ,一改过去的以煤气亏损为挡箭牌的“等、靠、要”思想 ,把生存发 How to make state-owned enterprises turn around their losses as soon as possible and enter a virtuous circle, Tianhong Coking Company has found a way out of management, and achieved a historic breakthrough by strengthening target cost management. Tianhong Coking Company joined Pingmei Group in September 1998. Faced with the severe market situation and the heavy pressure of long-term loss before the merger, the past “defense, rely, and desire” thoughts of using coal gas loss as a shield were changed.