常州冶金机械厂是一个冶金机修企业,属多品种、多规格、小批量生产。近年来,我厂不断深化完善模拟市场核算制,建立了一套适合自身生产、经营、管理特点的模拟市场核算、成本“倒推”的办法,以价格推成本,以成本促管理,1999年全面推行以来,极力地调动了全厂职工的积极性,取得了显著的成效。我们的具体做法和体会如下。一、分配机制效益化我厂抓住了邯钢的经验,以成本和效益决定分配为核心的做法,打破了以产量、 Changzhou Metallurgical Machinery Factory is a metallurgical machinery repair enterprises, is a multi-species, multi-standard, small batch production. In recent years, I constantly deepen and improve the simulation plant market accounting system, set up a set of simulation for their own production, management, management features of the market accounting, the cost of “push back” approach to price push costs, and cost management, Since its full implementation in 1999, it has vigorously mobilized the enthusiasm of the entire factory workers and achieved remarkable results. Our specific practices and experiences are as follows. First, the efficiency of the distribution mechanism Our factory seized the experience of Handan Iron and Steel, the cost and effectiveness of decision-making as the core distribution practices, breaking the production,