受国际金融危机的影响,钢铁行业在市场和成本的双面挤压下,到2008年四季度出现全行业亏损,很多钢铁企业都面临限产甚至停产的问题。而如何实施限产其实就是一个管理会计问题。宝钢股份宝钢分公司热轧厂拥有三条热轧产线(2050产线、1580产线和1880产线),覆盖着不同的产品结构,承担着不同的生产组织任务。由于销量减少,1580产线和1880产线需实施限产,那么,限产后的生产组织该如何安排呢? Affected by the international financial crisis, the steel industry has suffered a loss across the industry in the fourth quarter of 2008 under the double-sided squeezing of the market and costs. Many steel companies are facing the problem of limited production or even discontinued production. How to implement the limited production is actually a management accounting problem. Baoshan Iron & Steel Co., Ltd. Baosteel branch hot-rolled plant has three hot-rolled production lines (2050 production line, 1580 production line and 1880 production line), covering different product mix, assume different production organization tasks. Due to reduced sales, 1580 and 1880 production lines to be limited to the production line, then, limited production organization how to arrange it?