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我厂在推进企业管理现代化的过程中,运用经济承包责任制形式,推行目标成本管理,增强了企业活力,提高了管理素质,取得了显著的经济效益.我们推行目标成本管理与经济承包责任制相结合的指导思想,是以降低成本为中心,以提高经济效益为目的,坚持责、权、利相结合的原则,紧紧的把工人的劳动成果与个人所得联系起来,极大地调动职工的社会主义积极性.具体做法是: 1、确定目标.目标成本制订的准确如何,直接关系到承包的成败.因此我们在制订目标成本之前,做了多方面的调查研究工作.一是到同类型兄弟厂(无锡自行车厂)学习,逐道工序、逐个零件对照.无锡厂有职工3,070人,单位成本92.73元.我厂有职工3,938人,单位成本114元多.两厂比较,生产条件差不多,而成本比无锡厂高出20多元.我们抱着虚心的态度,
In the process of advancing the modernization of enterprise management, our factory uses the form of economic contract responsibility system, implements target cost management, enhances enterprise vitality, improves management quality, and achieves significant economic benefits. We implement target cost management and economic contract responsibility system. The combined guiding ideology is based on the principle of lowering costs and improving economic efficiency. It adheres to the principle of combining responsibility, rights, and benefits, and closely links the labor achievements of workers with personal gains, greatly mobilizing employees’ The socialist enthusiasm, the specific approach is: 1, determine the target. The accuracy of the target cost formulation, is directly related to the success or failure of the contract. Therefore, before we set the target cost, we did a lot of investigation and research work. First, to the same type of brothers The factory (Wuxi bicycle factory) studied, one-by-one process, and parts-by-part comparison. The Wuxi plant has 3,070 employees and the unit cost is 92.73 yuan. Our factory has 3,938 employees, and the unit cost is more than 114 yuan. The two factories have similar production conditions, and The cost is more than 20 yuan higher than that of the Wuxi plant. We hold an open-minded attitude.