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企业管理要以财务为中心,这是我国经济体制改革,实现“两个转变”过程中,建立现代企业制度、达到科学管理目的的一个重要命题。邯钢从抓成本入手,实施以财务管理为中心的管理,达到科学管理、提高企业效益的目的。所以,有十分重要的现实意义和指导意义。 一、转变经营观念,要有行为特征。邯钢经验体现了企业领导者的生产经营观念,不仅在理念上,而且在管理行为上实现从生产型向经营型转变。生产目的不是停留在完成产量计划目标上,而是追求资源充分利用、效益最大化。 二、国有企业在充分利用资源方面有很大潜力。国有企业由于历史的原因,管理和工艺技术都落后于国外先进水平,在“转轨建制”过程中,通过“三改一加强”,是可以把资源利用潜力充分发挥出来的.邯钢从1990年以来,成本年均降低6％,仅1995年在消化价格上涨因素3～4亿元后,实现利润7亿元,主要技术经济指标达到同行先进水平,这是充分提高资源利用率的结果。与某些面临亏损或亏损企业的经营管理者“怨天尤人”,强调企业特殊性的心态相比,反差很大。 三、变事后算帐为事前核算,实行成本目标管理。邯钢成本目标管理的基点:一是“消灭亏损产品”,从“0”利润“倒推”工序制造成本;二是以产品最低市场价、历史最好消耗定额,核算品种工序制造成本?
Corporate management must be finance-centered. This is an important proposition for China’s economic restructuring and the realization of the “two transformations” process, the establishment of a modern enterprise system and the attainment of scientific management objectives. Handan Iron and Steel will start from scratch and implement financial management as the center of management to achieve scientific management and improve the effectiveness of the company. Therefore, there are very important practical significance and guiding significance. First, change business concepts, must have behavioral characteristics. The experience of Handan Iron and Steel Co., Ltd. reflects the concept of production and management of the company’s leaders, not only in terms of concepts, but also in the management behavior to achieve the transition from the production type to the operation type. The purpose of production is not to stay on the goal of accomplishing the production plan, but to pursue the full use of resources and maximize the benefits. Second, state-owned enterprises have great potential in making full use of resources. Because of historical reasons, state-owned enterprises have lag behind foreign advanced management and technology, and in the course of “transformation and establishment”, “three reforms and one strengthening” can fully utilize the potential of resource utilization. Since then, the average annual cost has dropped by 6%. After digesting the price increase factor of 3-4 billion yuan in 1995, it realized a profit of 700 million yuan. The major technical and economic indicators have reached advanced levels in the industry, which is the result of fully improving resource utilization. Compared with some managers who face loss or loss, they are “responded to each other”, and the contrast of the enterprise’s peculiarity is very great. Third, change accounts afterwards for pre-accounting, and implement cost target management. The basic points of the cost objective management of Handan Iron and Steel are as follows: First, “eliminate loss products”, and “reverse push” manufacturing costs from “0” profits; second, the minimum market price of products, the best consumption quota in history, and the calculation of the manufacturing cost of various types of processes?