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我厂在生产资金紧缺、企业负担增加的形势下,为了降低产品生产成本,增加企业经济效益,实行了全面效益目标管理。这种管理方法,就是以实现利润为中心,加强资金管理为基础,成本控制为关键,对生产经营全过程的总成本进行严格的控制、协调和管理,以确保全年经济效益目标的实现。经过三年多的实践,取得了可喜成果,有效地降低成本,消化了企业新增负担,增加了效益。我们的做法:一、建立效益目标管理指标体系我厂自1991年起,在原有一套技术经济指标的基础上,建立了效益目标管理指标体系。然后,应用目标管理、目标成本、价值工程等原理,通过对生产领域中资金投入、生产转换和产品产出三个环节进行
Under the circumstance of tight production capital and increased burden on enterprises, our factory has implemented a comprehensive efficiency goal management in order to reduce product production costs and increase the economic benefits of enterprises. This kind of management method is based on realizing profit, strengthening fund management as the basis, and cost control as the key. It strictly controls, coordinates and manages the total cost of the entire production and operation process to ensure the realization of the annual economic objectives. After more than three years of practice, gratifying results have been achieved, costs have been effectively reduced, new burdens have been absorbed, and benefits have increased. Our approach: First, the establishment of efficiency objectives management index system Since 1991, our factory has established a target management index system based on the original set of technical and economic indicators. Then, applying the principles of target management, target cost, value engineering, etc., through the three links of capital input, production conversion and product output in the production field