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我们推行“模拟市场核算、成本否决”的经营机制筹划于1990年3月。当时,由于全国开展治理整顿,压缩基本建设,钢材市场疲软,价格一跌再跌,加上原燃料大幅度涨价,使产品成本猛升,连续几个月出现亏损。那时我们生产的28种钢材有26种亏损,企业到了难以生存的地步。严峻的现实迫使我们必须从改革中找出路。通过学习理论,分析企业现状,发现一是职工并没有真正当家理财,主人翁地位没有落到实处;二是没有把关系企业生存的成本指标落实到每个职工身上,积极性没有完全调动起来;三是计划价格象一堵无
Our operating mechanism of “simulating market accounting and vetoing costs” was planned for March 1990. At that time, as the country began to rectify and rectify, compress the capital construction, the steel market was weak, prices fell and fell again, and raw fuel prices rose sharply, causing the cost of products to soar, resulting in losses for consecutive months. At that time, there were 26 kinds of losses in the 28 types of steel that we produced, and the companies had to survive. The harsh reality has forced us to find a way out of the reform. Through learning theory, the company analyzes the status quo of the company and discovers that the first is that the employees are not truly financially headed, and their status as masters is not fulfilled. Second, the cost indicators that affect the company’s survival are not implemented on every employee. The enthusiasm has not been completely mobilized. The plan price is like a