(一)陕西省内燃机配件一厂,是个有500多名职工的农机配件专业生产厂。自1972年建成投产后,由于经营管理不善,企业连年亏损,到1982年累计亏损达125万多元,占现有固定资产净值的三分之一。仅1982年一年就亏损47万多元,使企业濒于绝境。1983年,经过调整的新领导班子破除了“农机行业活杂利薄,不能不亏损”的老观念,带领全厂职工在产品成本上大挖潜力,向改革要效益。他们在经历了车间包干,联利分 (1) Shaanxi Provincial Internal Combustion Engine Fittings No.1 Plant is a specialized agricultural machinery parts factory with more than 500 employees. Since it was completed and put into production in 1972, due to poor management, the company has suffered losses year after year. By 1982, it had accumulated losses of more than 1.25 million yuan, accounting for one-third of the net value of existing fixed assets. In the year of 1982 alone, it lost more than 470,000 yuan, making the company desperate. In 1983, the adjusted new leadership team broke the old notion that “the agricultural machinery industry is inconvenient for profit and loss, and can’t afford to lose money.” It led the employees of the entire factory to dig potentials in product costs and benefit from reforms. They went through the workshop and worked out.