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现在,全国工业企业都在学‘邯钢’,‘邯钢’的经验概括起来就是12个字:‘模拟市场核算,实行成本否决’,湖北省襄阳县双沟粮油加工厂的崛起,也恰正得益于‘成本否决’效应。 大处着眼——在严格核算的基础上,采取得力措施切实降低生产成本,以价格优势争夺市场; 小处着手——所有涉及成本的项目都实行严格控制,价值仅3分钱一根的包装口绳,其领用都要登记,盘点出现差额,从包装车间收入中抵扣…… 正是在管理环节上的无小而不为,‘双粮’的经济效益因而蒸蒸日上,1996年上半年,他们完成工业产值近1.18亿元,实现利税750余万元。
Nowadays, all industrial enterprises in China are learning ’Shaogang’, and the experience of ’Shangang’ is 12 words: ’Simulation of market accounting, implementation of cost veto’, and the rise of Shuangou Grain and Oil Processing Factory in Shuyang County, Hubei Province Benefit from the ’cost veto’ effect. Focus on the big picture - on the basis of strict accounting, effective measures are taken to effectively reduce production costs, and the market is competed for price advantage; Small Offices are started - all items involving costs are strictly controlled and the value is only 3 cents per package The ropes must be registered for their use. The balance of the inventory should be deducted from the income from the packaging workshops. It is precisely because of the small size of management. The economic benefits of ’Double Food’ flourish. In the first half of 1996, They completed industrial output value of nearly 118 million yuan, and realized profits and taxes of more than 750 million yuan.