一、选题: 连云港电线厂是生产电线电缆的中小型工厂,共生产电线11个品种,八四年计划总产量为62000公里,产值1150万元,年初和机械公司签定的利润指标为:必保数43万元、奖励数55万元,嘉奖数60万元,为确保今年利润指标的实现,该厂在制定目标成本中运用了价值工程。 I. Topic selection: Lianyungang Electrical Wire Factory is a small and medium-sized factory that produces wire and cable, producing a total of 11 varieties of electrical wires. The total planned production in 1994 was 62,000 kilometers, with an output value of 11.5 million yuan. The profit indicators that were signed with machinery companies at the beginning of the year were: There must be a guaranteed number of 430,000 yuan, a bonus of 550,000 yuan and a reward of 600,000 yuan. In order to ensure the realization of this year’s profit index, the plant uses value engineering in setting target costs.