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车间目标责任成本承包是涉及企业管理各个方面的综合性工作,几年来,我们坚持因地制宜,大胆实践,注重效果的原则,在实践中不断探索和完善,取得了令人满意的经济效益。归纳起来,我们着重抓了以下几方面的工作。第一,确定目标成本。我们根据厂与县政府签订的承包合同中规定的全年实现利润,以上年实际成本(我厂是全省先进平均水平)为依据,在对市场价格、销售量、增加支出因素、消化能力等进行调查、分析、预测的基础
In the past few years, we insisted on the principles of local conditions, daring practice and focusing on results, continuously explored and perfected in practice, and achieved satisfactory economic benefits. To sum up, we focus on the following aspects of the work. First, determine the target cost. Based on the annual profit realized in the contract signed by the factory and the county government, based on the actual cost of the previous year (our factory is the province’s advanced average level), based on market price, sales volume, expenditure increase, digestion ability, etc. To investigate, analyze, predict the basis