在市场经济条件下,企业能否获取良好的经济效益,实现利润最大化,成本是关键因素。一年来,我们面对企业内部经营压力和管理创新对成本控制提出的新要求,积极探索成本集成化管理的新模式,摸索出了一套市场经济条件下保持成本领先和实现企业最佳经济效益的新途径。一、推行成本集成化管理的现实动因1.企业消化各种增支因素和完成利润指标的压力2002年集团公司下达给我公司的利润指标是1.4亿元,比2001年的预算增长了3 400万元,而且要消化取消电价补贴、调资、自购设备大修费等合计5 200万元的增支 In a market economy, whether the enterprise can obtain good economic benefits and maximize profits, the cost is the key factor. In the past year, we have faced new demands on cost control from internal management pressure and management innovation. We actively explored a new model of cost-integrated management and worked out a series of measures to maintain cost leadership and achieve the best economic benefits for enterprises under a market economy The new way. First, the implementation of cost-effective management of the actual reasons 1. Enterprises to digest a variety of incremental factors and the pressure to complete profit targets Group in 2002 issued to my company’s profit target is 140 million yuan, compared with the 2001 budget growth of 3 400 Million yuan, but also to digest the abolition of tariff subsidies, capital investment, self-purchase equipment overhaul and other total increase of 52 million yuan