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东北耐火材料厂是国家建材行业大二企业,现有固定资产9000万元、职工2100人、年产值7000万元。1995年上半年企业在“进场入轨”中,实行成本否决权,依靠练内功、挖潜力,转换企业经营机制,使企业由亏损局面一举扭亏为盈,实现利润17万元。我们的具体做法如下。 一、实行成本否决指标的问题提出 1995年年初,根据财务预测,我厂由于原燃材料大幅度涨价,造成成本与去年同期比较有大幅度涨价提高,全年增支因素可达1000万元。特别在面临资金严重短缺、建材行业继续疲软的情况下,企业更是雪上加霜,我们认为坐以待毙不行,2000多名职工等着吃饭,靠国家救济?耐
Northeast Refractory Material Factory is the second largest enterprise in the national building materials industry. It has 90 million yuan in fixed assets, 2,100 employees, and an annual output value of 70 million yuan. In the first half of 1995, the company implemented the cost veto power in the “arrival approach,” relying on internal efforts, digging potentials, and transforming the company’s operating mechanism so that the company’s losses from the loss situation turned into profits and realized profits of RMB 170,000. Our specific approach is as follows. I. The issue of the implementation of cost veto indicators In early 1995, according to financial forecasts, our plant substantially increased the price of raw materials, resulting in a significant increase in cost compared with the same period of last year. The annual growth factor could reach 10 million. yuan. Especially in the face of severe funding shortages and continued weakness in the building materials industry, companies are even worse. We believe that it is not enough to wait. More than 2,000 employees are waiting to eat, relying on state assistance.