论文部分内容阅读
我厂是一家中型化肥厂,产品单一、工艺流程复杂,生产联系性强。从1983年起推行了目标成本管理,取得了显著的经济效益,当年实现利润656.5万元,超目标156.5万元,创造投产以来实现利润最好的水平。以下介绍我厂的具体做法。一、完善基础工作我们以1982年各种产品、半成品实际成本为基础进行平衡测算,确定产品、半成品的定额成本,并作为内部核算,目标控制的标准。据此对材料、燃料、动力消耗,劳务、机修加
Our factory is a medium-sized fertilizer plant with a single product, complex process flow and strong production linkage. Since 1983, it has implemented target cost management and achieved remarkable economic benefits. It achieved profits of 6.65 million yuan in the year and exceeded the goal of 1.65 million yuan. It has created the best level of profits since it was put into production. The following describes our factory’s specific practices. First, improve the basic work We use 1982, the actual cost of various products, semi-finished products based on the balance of calculations to determine the fixed cost of products, semi-finished products, and as a standard for internal accounting, target control. According to this, materials, fuels, power consumption, labor, and mechanical repairs