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石家庄显像管厂仅有一条年产60万只44cm黑白显像管生产线,由于生产规模的制约,企业经济效益差,年亏损达千万元。经测算分析,如果将月产量5万只,提高到7万只,用增大产品产出量来减少单位产品的固定费用的分摊,可以实现盈亏持平。于是,从1993年起,该厂厂长李文良定出月产7万的超常目标,并与集团公司签订了“盈亏持平”的承包合同。他们提出“向管理要效益,向产量要效益”,作出用超常的目标牵动企业各项工作的决策。经过一年多的努力拼搏,企业迅速扭亏为盈,1993年创利润560万元。1994年1至9月,实现利润2751万元。该厂的经验主要是,在产品有销路、确保产品质量和设备完好率的前提下,制定超越自身能力的能够实现规模效益的目标,实施超常目标牵动管理。
The Shijiazhuang CRT plant has only one production line with an annual output of 600,000 44cm black and white picture tubes. Due to the constraints of the production scale, the economic efficiency of the enterprises is poor and the annual losses are as much as 10 million yuan. After calculation and analysis, if the monthly output is increased from 50,000 to 70,000, the increase in product output to reduce the apportionment of the fixed cost of the unit product can achieve a constant profit and loss. So, from 1993, the factory director Li Wenliang set an extraordinary goal of producing 70,000 yuan a month, and signed a contract with the group company that had “flat profit and loss.” They put forward “to benefit from management and benefit from output” and to make decisions that involve the company’s various tasks with extraordinary goals. After more than a year of hard work, the company quickly turned losses into profit, and in 1993 it generated a profit of 5.6 million yuan. From January to September 1994, it achieved a profit of 27.51 million yuan. The factory’s experience is mainly that, in the premise of product sales, ensuring product quality and equipment integrity rate, to develop beyond their own ability to achieve the goal of economies of scale, the implementation of extraordinary goals affect management.