随着我国经济体制改革的不断深入发展,企业也在贯彻转变经济增长方式的方针中,不断寻求新的经济增长点,采取有效的手段,提高经济效益。邯郸钢铁集团有限责任公司(以下简称邯钢)创造的“模拟市场核算,实行成本否决”的管理经验,就是一条提高企业经济效益的有效途径。他们把市场机制引入企业,将市场与企业有效的结合起来,做到面向市场,立足企业,以强化成本管理为龙头,带动各项管理工作,动员全体职工突出一个“效”字(效益),落实一个“责”字(责任),把握一个“严”字(严格考核奖惩),立足一个“优”字(优化结构),使企业扭亏为盈,利润大幅度上升,不仅在冶金行业,而且在全国也成了一个排头兵,利润大户。然而,在学习邯钢经验中,不能以为只要确定了各级、各部门以至工作段、班组、个人的成本考核指标,就可以万事大吉,如果“成本否决”没有相应的措施作保证,实行起来有可能成为一种流于形式的、消极的管理手段,“否决”不灵了,效益上不去。因为,“成本否决”的管理方法 With the continuous deepening of China’s economic structural reform, enterprises are also pursuing the principle of transforming the mode of economic growth. They constantly seek new points of economic growth and adopt effective means to enhance economic efficiency. Handan Iron and Steel Group Co., Ltd. (hereinafter referred to as Handan Iron and Steel) to create “simulated market accounting, the implementation of cost veto ” management experience is an effective way to improve the economic efficiency of enterprises. They introduced the market mechanism into the enterprise and effectively combined the market with the enterprises so as to be market-oriented and enterprise-based, and to strengthen cost management as a leader to bring about various management tasks and to mobilize all employees to give prominence to the “efficiency” ), The implementation of a “responsibility ” (responsibility), grasp a “strict ” (strict assessment rewards and punishments), based on a “excellent ” (optimize the structure), so that enterprises turn around, profits substantially Rising, not only in the metallurgical industry, but also in the country has become a vanguard, profit big. However, in studying the experience of Handan Iron and Steel, we can not assume that as long as the cost assessment indicators at all levels, departments and even the work section, team and individual can be determined, we can know that if there is no corresponding measure to guarantee It may become a mere formal, negative management means, “veto ” is not working, the benefits do not increase. Because, “cost veto ” management method