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本文就松江厂如何降低产品成本,提高经济效益从不同的方面进行了探讨。在探讨中,以长春厂的单位产品成本为目标成本,对目前影响松江厂产品成本的三大主要因素:原材料、燃料利用率和企管费,运用因果分析法,ABC分类法和数学模型分析,找出了产品效益低,竞争性差的症结所在,并有针对性地对如何降低产品成本提出了相应的措施。各种措施的实现,可降低单位成本121.37元/m~3,为原成本的20%,这使得产品的经济效益和竞争性大为提高。
This article discusses how Songjiang Plant reduces product costs and increases economic efficiency from different aspects. In the discussion, taking the unit product cost of Changchun Plant as the target cost, the three major factors that currently affect the product cost of Songjiang Plant are: raw material, fuel utilization rate and enterprise management fee, using causality analysis method, ABC classification method and mathematical model analysis, Find out the crux of the problem of low product efficiency and poor competitiveness, and propose corresponding measures on how to reduce product cost. The realization of various measures can reduce the unit cost of 121.37 yuan/m3, which is 20% of the original cost, which greatly improves the economic efficiency and competitiveness of the product.