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邯钢推行模拟市场的可贵探索和显著效益,给我们以深刻的启示。随着企业改革的不断深化,邯钢模拟市场核算,成本否决的经验,内容详实,可操作性强,越来越引起各方面的重视,具有普遍的学习借鉴价值,不仅适用于亏损微利企业,也适用于效益好的企业;不仅适用于有规律的大企业,也适用于规模较小的乡镇企业。学邯钢各级领导必须下大决心,尤其是企业厂长、经理必须下真功夫,否则是学不了的。因为在推行过程中必须做到四句话,即:必须突出一个“效”字,落实一个“责”字,把握一个“严”字,立足一个“优”字。这四句话哪一句都得动真格的。突出一个“效”字就必须反复进行测算,确定合理先进,效益最佳化的单位产品成本,想要亏损产品不亏损,盈利产品多盈利,就要一道工序一道工
The valuable exploration and significant benefits of the implementation of the simulated market in Handan Iron and Steel give us profound enlightenment. With the continuous deepening of enterprise reforms, the experience of the simulation of market accounting and cost veto for the Handan Iron and Steel Company is highly detailed and operability. It has attracted increasing attention from all sides and has universal learning and reference value. It is applicable not only to loss-making and profit-making enterprises, but also It also applies to companies with good returns; it applies not only to regular big companies but also to smaller township enterprises. Leaders at all levels of the school must make great determination. In particular, managers and managers of enterprises must make great efforts. Otherwise, they cannot learn. Because in the implementation process must be done in four sentences, that is: must be a prominent “effective ” word, implement a “responsibility” word, grasp a “strict” word, based on a “Excellent” word . Which of these four sentences must be true. To highlight an effective word, it must be measured repeatedly to determine the cost of a unit product that is reasonable and advanced, and the efficiency is optimized. If you want to lose a product without loss, if you profit from a profitable product, you will need to work together.