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舞阳钢铁厂是我国宽厚钢板的生产、科研基地,技术装备在国内特钢企业中属一流,产品市场潜力很大。由于供电不足,投资贷款利率高、管理不善,设备不能达产达效,4年累计亏损达6亿元。1997年9月邯钢以接收全部债权和承担全部债务方式兼并了舞钢,采取“模拟市场核算、实行成本否决” 的经营机制,将厂处的388个科室、车间的3302个班组个人的34829个指标,层层落实分解,形成严密的指标体系,严格了经济责任制,使产品成本大幅度下降,促进了亏损额降低。兼并实施的5个月,使生产纪录不断刷新、技术水平全面改善、生产效率得到提高。于1998年1月,在消化增支减利因素1000万元的情况下,产品可比成本与去年同期相比降低近10％,其它技术经济指标创历史同期最高水平、盈利19万元。开创了企业兼并在短时内出效益的好先例。
Wuyang Iron and Steel Plant is the production of China’s generous plate, base for scientific research, technology and equipment in the domestic steel enterprises are first-class, product market has great potential. Due to insufficient power supply, high interest rates on investment loans and poor management, the equipment can not achieve production efficiency and achieved a total loss of 600 million yuan in 4 years. In September 1997, Handan Iron and Steel Company merged with Wugang in the form of receiving all the claims and assuming all the debts and took the operation mechanism of “simulating market accounting and implementing cost repression”. In the company, 388 departments and workshops of 3302 teams and individuals of 34829 A number of indicators, implemented at all levels of decomposition, the formation of a strict indicator system, strict economic responsibility system, so that product costs dropped significantly, and promote the loss reduction. Five months after the merger was implemented, the production record has been constantly refreshed, the technical level has been fully improved and the production efficiency has been raised. In January 1998, with the addition of 10 million yuan in profit and loss, the comparable cost of products decreased by nearly 10% as compared with the same period of last year. Other technical and economic indicators hit the highest level in the same period of history with a profit of 190,000 yuan. Creating a good precedent for business mergers in the short term.