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为了改善经营状况,稳定职工队伍,保证职工收入不降低,1995年川中石油机械厂结合本厂的实际情况,开展了“抓机制,抓管理,降成本,增效益”为主题的管理活动,积极推行直接成本管理办法,取得了较好成绩.直接成本管理的前期工作这个厂经过认真的调查分析,得出了“成本高是效益低的主要原因”的结论.他们认为要有效地控制成本,就必须推行直接成本管理.所谓直接成本管理,就是只把与生产有直接关系的消耗纳入成本考核、控制范围,使成本水平更能直观地反映各考核单位的管理水平和经营状况,从而采取相应的措施对成本加以控制,为了保证顺利推行直接成本管理,该厂首先作了一些前期准备工作.改善生产劳动组织,划小核算单位.把工艺室、经销科、厂机关等服务性辅助单位与四个主要生产车间一并纳入单独考核单位.简化考核指标,细化工效挂钩办法.将去年的多项考核指标简化为单一的利润指标考核.除制造费,折旧费外,不再分解到车间,而留在厂一级归口管理,便于根据利润指标组织生产经营.层层分解承包指标.在核定工作量的基础上,把公司的承包指标又分解到车间级单位,而各核算单位又将分解到的指标进一步分解到班组,人头.做到了承包指标纵向层层分解到个人,横向分解到边,形成“千斤重担人人挑,人人心中有目标”.直接成本管?
In order to improve business conditions, stabilize the workforce, and ensure that the income of employees is not reduced, in 1995 Chuanzhong Petrochemical Machinery Factory carried out management activities focused on “grasping the mechanism, grasping management, reducing costs, and increasing profits” in light of the actual conditions of the plant. The implementation of direct cost management measures has yielded good results. The preliminary work of direct cost management was conducted after careful investigation and analysis and concluded that “high cost is the main reason for low efficiency.” They believe that cost control must be effective. It is necessary to implement direct cost management. The so-called direct cost management is to include only consumption that is directly related to production into the cost assessment and control scope, so that the cost level can more intuitively reflect the management level and operating status of each assessment unit, so that corresponding The measures to control the cost, in order to ensure the smooth implementation of direct cost management, the plant first made some preliminary preparations. Improve the production and labor organizations, planning small accounting units. The process room, distribution department, plant agencies and other service-related units and The four major production workshops are also included in separate assessment units. Simplification of assessment indicators, fine chemical efficiency approach The multiple assessment indicators of the year are simplified to a single assessment of profit indicators. Except for manufacturing expenses and depreciation expenses, they are no longer decomposed into workshops, but are managed at the factory level to facilitate the organization of production and operation based on profit indicators. On the basis of the approved workload, the company’s contractual indicators are broken down into workshop-level units, and each accounting unit further decomposes the decomposed indicators into teams and crews. It is achieved that the contractual indicators are vertically decomposed into individuals and horizontally. Decomposition to the side, forming “heavily burdened with people, everyone has a goal in mind.” Direct cost management?