论文部分内容阅读
邯钢经验中,“模拟市场核算,实行成本否决”的经营机制的主要内容是:厂内所有生产经营单位,包括辅助单位和部门,都要按市场经济规律办事,以市场为导向,以国内先进水平和本单位历史最好水平为依据,对组成成本的各项指标逐项进行比较,找出潜在的效应,将使用的原材料和出厂产品均以市场价为核算参数,进而核定出产品的内部目标成本和目标利润,然后层层分解落实,实行成本否决。其主要特点是:以市场为导向,建立符合社会主义市场经济需要的经营机制;以降低成本、增加效益为核心,全面硬化企业内部管理;以强化分级经济核算为手段,充分挖掘各环节潜力,加快企业向集约经营
In the experience of Handan Iron and Steel, the main content of the “simulation market accounting and cost vetoing” mechanism is that all production and business units in the plant, including ancillary units and departments, must act according to market economic laws and be market-oriented. Based on the domestic advanced level and the historical best level of the unit, the indicators of the compositional costs are compared item by item to find out the potential effects. The raw materials and manufactured products will be used at the market price as the accounting parameter and then verified. The internal target cost and target profit of the product are then layered and implemented, and the cost is rejected. Its main features are: to market-oriented, establish a business mechanism that meets the needs of the socialist market economy; to reduce costs, increase efficiency as the core, comprehensively harden the internal management of enterprises; to strengthen hierarchical economic accounting as a means to fully tap the potential of each link, Accelerate the business to intensive management