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湖南省安乡县机械厂是一个县属国有小型企业。现有职工348人。1994年,由于执行新税制和新财务制度,加之电费、水费上涨,流动资金严重不足,使我们这个本小利微的企业面临严峻的考验,第一季度出现了亏损。我们从实际出发,把着力点放在向内抓管理、炼内功、挖潜力、争效益上,在全厂范围内开展了“增产节约降消耗、增收节支创效益”的活动,收到了一定的成效。6月份转亏为盈,7、8、9三个月又月月增盈,到9月底已完成工业总产值807万元,完成销售收入634万元,实现税利55万元,分别比1993年同期增长94%、112%和160%,其中实现利润18万元,比1993年同期增长154%,提前一个季度完成了1994年产销利税计划。回顾1994年扭亏增盈的实践,我们主要是采取了六个方面的措施:
Anxiang County, Hunan Machinery Factory is a county-owned small businesses. 348 employees. In 1994, due to the implementation of the new tax system and the new financial system, combined with the rising electricity and water charges and serious liquidity shortfalls, this small and marginal enterprise was facing severe challenges with a loss in the first quarter. From the reality, we focused our efforts on inward management, internal refining, potential development, and efficiency gains. We carried out activities such as “increasing production and saving consumption, increasing revenue and reducing expenditure and creating benefits” throughout the entire plant. To a certain effect. June turn loss to profit, 7,8,9 three months and then increase month by month, by the end of September has been completed industrial output value 8.07 million yuan, completed sales of 6.34 million yuan, 550,000 yuan in profits and taxes, respectively, than in 1993 The same period increased by 94%, 112% and 160%, of which profit 180,000 yuan, an increase of 154% over the same period in 1993, a quarter ahead of schedule to complete the 1994 sales tax program. Looking back to the practice of turning losses into profits in 1994, we mainly adopted six measures: