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我厂是以生产洗涤用品为主的综合性轻化工企业。今年以来,我们在原材料缺口很大,能源供应紧张,一部分原材料价格上调和产品出厂价格下调等许多不利条件下,实行目标成本管理,取得了较好的经济效益。上半年工业总产值完成年计划的50.9%,利润完成年计划的54.26%,产品成本降低了1.72%。我厂实行目标成本管理,主要抓了以下四项工作: 1.制定先进的成本目标。在确保完成上级下达的成本降低率计划指标和利润指标的前提下,根据上年实际成本水平,结合我厂在反浪费活动中揭摆出来的问题和企业潜力,适当考虑了客观上的不利因素,对全厂15种产品制订了比较先进的成本目标。然后根据全厂生产经营计划,把目标成本按季下达到各个部门和车间贯彻执行。比如二季度的目标成本是确保总成本比上年降低3.5%,降低额46万元,保目标利润160万元,比主管局下达的计划多实现利润14万元。这样有奋斗目标,激发了广大职工的生产积极性。
Our factory is a comprehensive light chemical enterprise mainly engaged in the production of detergents. Since the beginning of this year, we have implemented target cost management and achieved good economic benefits under many unfavorable conditions such as large raw material gaps, tight energy supply, some raw material price increases, and lower product ex-factory prices. In the first half of the year, the industrial output value completed 50.9% of the annual plan, profits completed 54.26% of the annual plan, and product costs decreased by 1.72%. Our factory implements the target cost management and mainly focuses on the following four tasks: 1. Formulating advanced cost targets. Under the premise of ensuring the completion of the cost reduction rate plan targets and profit targets issued by the superiors, based on the actual cost level of the previous year, combined with the problems and potential of the company unveiled during the anti-waste campaign, due consideration was given to objectively unfavorable factors. , Formulated more advanced cost targets for 15 products across the plant. Then, according to the plant’s production and operation plan, the target cost will be implemented in each department and workshop on a quarterly basis. For example, the target cost in the second quarter is to ensure that the total cost is reduced by 3.5% from the previous year, the amount is reduced by 460,000 yuan, and the target profit is guaranteed by 1.6 million yuan, which is a profit of 140,000 yuan more than the plan issued by the office. This has a goal to strive for and stimulate the enthusiasm of the majority of employees.