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南岗水泥厂是农四师七十三团的龙头企业。1998年以来,面对国内外严峻的经济形势给企业带来的不利影响,他们坚持以财务管理为核心,以成本控制为主线,积极研究和探讨产品生产成本变化的趋势,利用经济规律和市场手段解决企业管理中存在的问题,提出了“实行成本目标管理办法,再创低成本竞争新优势”的措施和思路,转变经营管理观念,迎接新形势对传统成本管理的挑战。他们深入开展学邯钢、抓管理、挖潜力、降成本、增效益活动,坚持“企业经营以效益为中心、财务管理以成本为中心、产品销售以市场为中心”的经营方针,加大技术改造投入,狠抓内部管理,强化成本考核、目标成本管理,进一步细化指标,落实到班组、人头。企业内部模拟市场进行成本核算,制定了一套严格、科学、规范的管理措施。
Nangang Cement Factory is the leading enterprise of the 73rd National Agricultural Division. Since 1998, in the face of the adverse economic impacts brought about by the severe economic situation at home and abroad, they have insisted on financial management as the core and cost control as the main line, actively researched and explored the trend of changes in the production cost of products, and used economic laws and markets. Measures to solve the problems in business management, put forward the “implementation of cost target management methods, and create new advantages for low-cost competition,” the measures and ideas, change the concept of business management, to meet the challenges of the new situation of traditional cost management. They carried out in-depth activities such as studying steel, grasping management, digging potentials, reducing costs, and increasing profitability. They adhered to the management policy of “business-centered operations centered on profitability, financial management centered on cost, and product sales centered on the market”. The investment in large-scale technological transformation, pay close attention to internal management, strengthen the cost assessment, target cost management, further refine the indicators, implement the team, the head. The company’s internal simulation market carries out cost accounting and formulates a set of strict, scientific and standardized management measures.