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本溪钢铁公司是具有70多年历史的以生铁为主要产品的原料型生产厂,拥有固定资产26亿元,现有职工88,000人.“六五”期间,在冶金部和省市委的领导、关怀下,全面完成了国家计划,其中主要产品产量与“五五”相比,生铁增长12.6%,钢增长1.45倍,钢材增长3.26倍,实现利税比“五五”增长1.08倍;流动资金周转期为79天,比“五五”加快37%.在财务上坚持改革,积极探索企业“转轨变型”的途径,也取得了一定成效. 一、建立利润中心,实行二级厂矿内部利润核算我们采取指标分解的办法,把公司的利润
Benxi Iron and Steel Company is more than 70 years of history with pig iron as the main raw material-based products manufacturing plant, with 2.6 billion yuan in fixed assets, existing staff 88,000. “Six Five ” period, the Ministry of Metallurgical and provincial leaders, Under the care, the state plan was completed. The output of major products was 12.6% higher than that of the “May-May”, the steel increased 1.45 times, the steel increased 3.26 times, and the profits and taxes increased 1.08 times compared with the “55” ; Liquidity turnover of 79 days, compared with the “55” to speed up 37% .In the financial adhere to the reform, and actively explore business “transition ” approach, but also achieved some success.First, the establishment of a profit center, The implementation of second-class factory internal profit accounting We take the index decomposition method, the company’s profits