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上海冠生园食品总厂在市场疲软、资金紧缺、原材料涨价等困难情况下,经济效益稳步增长。他们的经验是:一、分析原材料成本差异。从1987年以来,由于多种原材料价格上涨,该厂每年要增加原材料成本费用近300万元。面临这一形势,在主管厂长直接领导下,由专职干部深入车间,了解和分析产品原材料单耗情况,与产品技术消耗定额对比。每月除了画出各种产品单耗图示以外,还编制“产品原材料消耗对比表”,深入分析原材料成本价格差
Shanghai Guanshengyuan Food Factory has a steady increase in economic benefits under difficult circumstances such as a weak market, tight funding, and price increases for raw materials. Their experience is: First, analyze the differences in raw material costs. Since 1987, due to the increase in the prices of various raw materials, the plant had to increase the cost of raw materials by nearly 3 million yuan each year. Faced with this situation, under the direct leadership of the director of the factory, full-time cadres went deep into the workshop to understand and analyze the unit consumption of raw materials, and compare them with the product technology consumption quota. In addition to drawing monthly consumption figures for various products, the “Comparison Table of Raw Material Consumption of Products” was also compiled to analyze in depth the difference in the cost of raw material costs.