成本管理的榜样——来自南江冶金矿山公司的调查与启示

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南江冶金矿山公司现有职工1026人,注册资金566万元,为国有控股中型企业。 近年来,铁矿市场竞争日益激烈,吨精矿销价由1994年的352元下降到1998年的310元。该公司面对市场的急剧变化,认真学邯钢,降成本,通过内部挖潜,取得了令人惊叹的业绩。近3年间,吨矿成本连年下降8%左右,他们不但消化了市场变化带来的减利因素500余万元,而且实现利 Nanjiang Metallurgical Mine Company employees 1026 people, the registered capital of 5.66 million yuan, for the state-controlled medium-sized enterprises. In recent years, the competition in the iron ore market has become increasingly fierce. The selling price of the concentrate has dropped from 352 yuan in 1994 to 310 yuan in 1998. Facing drastic changes in the market, the company seriously studied Handan Iron and Steel Co., Ltd. and reduced costs. Through its internal tapping, the company has achieved impressive results. In the recent three years, the cost of tonnage has dropped by about 8% in successive years. They not only digested the profit reduction factor brought by the market changes by more than 5 million yuan,
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