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进入1994年以来,由于国家加强宏观调控工作,致使机械工业,尤其是机床生产行业的市场受到了很大的影响,企业的产品滞销,库存不断增大,生产受到了一定限制。减产增支的情况明显地摆在国有企业面前。单纯靠增产抵消减利因素是不可能的,必须从强化企业内部管理入手,向管理要效益,深入地开展降低成本工作,把成本降低额做为企业的工作目标去实施,并力争取得显著效果,增强企业适应改革的能力。1994年我厂在开展降低成本、推行目标成本工作中的主要做法为:
Since 1994, due to the country’s efforts to strengthen macroeconomic regulation and control, the machinery industry, especially the machine tool manufacturing industry, has been greatly affected. The company’s products have been slow-moving and inventory has increased, and production has been subject to certain restrictions. The situation of reducing production and increasing expenditure obviously lay before the state-owned enterprises. It is impossible to offset the profit-reducing factors by simply increasing production. It is necessary to start from strengthening the internal management of the enterprise, to benefit from management, to carry out cost reduction work in depth, and to implement cost reduction as the company’s work goal, and strive to achieve significant results. Enhance the ability of enterprises to adapt to reforms. In 1994, the main practices of our factory in carrying out cost reduction and implementation of target cost were: