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在中共中央、国务院关于对国营工业企业进行全面整顿的决定中,规定企业应做五项工作,第一项就提到“要搞好全面计划管理”.搞好企业成本计划管理是搞好企业全面计划管则的重要内容.就当前企业实际情况看,实行成木计划管理还存在很多困难,其中一个最大的困难,就是企业多年来没有一个积极可靠的成本计划.为什么企业编不出一个积极可靠的成本计划呢?一、主管部门下达的成本降低指标不是经过几上几下反复测算平衡后定下来的,与企业实际情况差距很大,企业可以完成,也可以不完成,上级也无充足理由说服企业必须完成,成本指标流于形式.
In the decision of the Central Committee of the Chinese Communist Party and the State Council on the complete rectification of state-owned industrial enterprises, it was stipulated that enterprises should do five tasks. The first item referred to “To do a good job of comprehensive plan management ”. Doing a good job of the company’s cost planning management is to engage in The important content of a good enterprise comprehensive plan management. In view of the current actual situation of the enterprise, there are still many difficulties in implementing the wood plan management. One of the biggest difficulties is that the enterprise has not had a positive and reliable cost plan for many years. Why can’t the company make up? A positive and reliable cost plan? First, the cost reduction targets issued by the competent authorities are not determined after repeated measurements and balances for several times. They are very different from the actual situation of the enterprises. The enterprises can complete or not, and the superiors can also There is no good reason to persuade the company to complete, and cost indicators flow into form.