运用“本利分析”,推行目标成本和利润管理是完善企业内部经济责任制的有效方法。一、运用“本利分析”,合理分解和控制生产成本企业经济效益的实现,很大程度上取决于对生产成本的管理和控制。在新产品开发和组织多品种小批量生产时,如何把生产成本和利润指标合理分解并下达到车间、工段或工位,并使每个职工都明 The use of “benefits analysis” to implement target cost and profit management is an effective way to improve the internal economic responsibility system. First, the use of “benefits analysis”, rational decomposition and control of production costs The realization of economic efficiency of enterprises, to a large extent, depends on the management and control of production costs. When developing new products and organizing multi-species and small-batch production, how to rationally decompose the production cost and profit indicators into the workshop, section or station, and make every worker aware