常德水表厂连续六年亏损。自1995年以来,严格以财务管理为企业管理中心,以加强成本管理促进经济效益,努力使“量、本、利”三者达到最佳状态,实现成本最小化,追求利润最大化,于1996年8月实现全面扭亏为盈。其主要做法是:把成本管理视为推行责任会计的重要组成部分,根据相关可控的原则,明确了不同的成本费用中心,归口分级考核。 Changde meter factory for six consecutive losses. Since 1995, strict financial management as a business management center to enhance cost management to promote economic efficiency, and strive to make “quantity, capital, profit ” the three best, minimize costs, the pursuit of profit maximization, In August 1996 to achieve a comprehensive turnaround. The main approach is: the cost management as an important part of the implementation of accountability, according to the relevant controllable principles, clear the different cost centers, centralized classification examination.