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近几年来,我厂由于生产任务不足,加之管理不善,处于亏损边缘。1983年,我们全面分析了经济体制改革的新形势,确定积极实行目标管理。开始实行目标成本管理,后来又改目标成本管理为目标利润管理。这是因为现在实行优质优价政策,如果同种同机产品都实现了目标成本,但优质产品获利多,次产品获利少,显而易见,目标成本只能作为实现目标利润的控制手段,而不能作为目标管理的中心。加之现在有的企业正在试行上交利税额与企业工资奖励直接按比例挂钩,企业内部对生产车间,管理部门也必须实行工资、奖金与目标利润挂钩,才能体现多劳
In recent years, due to lack of production tasks and poor management, our factory is on the verge of losses. In 1983, we comprehensively analyzed the new situation in the economic system reform and determined that we will actively implement goal management. The implementation of target cost management began, and later the target cost management was changed to target profit management. This is because the policy of higher prices and better prices is now implemented. If the same kind of same-machine products achieve the target cost, the high-quality products will be more profitable and the secondary products will be less profitable. Obviously, the target cost can only be used as a control measure to achieve the target profit. Cannot be the center of goal management. In addition, some companies are currently trying to pay the amount of profits and taxes directly linked to the company’s salary award. Internally, the company’s production workshops and management departments must also be linked to wages, bonuses, and target profits to reflect