成果介绍大冶有色金属集团控股有限公司(以下简称“大冶有色公司”)在后金融危机经济新常态下,面临价格下滑与工资成本等刚性增长的双重挤压,利润率下滑,针对国有老企业的管理现状,提出管理下沉,开展班组全面预算管理工作,实施精益管理,严控成本。公司结合实际,融合投入产出分析法、作业成本管理法、班组经济核算和全面预算管理方法、管理控制论、绩效管理等现代管理工具和方法,构建了完整的班组全面预算管理体系。包含八个方面工作:(1)投入产出分析,摸索投入产出规律,找到关键影响因素和控制节点,寻找控制方向。(2) Results Introduction Daye Nonferrous Metals Group Holdings Co., Ltd. (hereinafter referred to as “Daye Nonferrous Metals Co., Ltd.”) faced a double squeeze of rigid growth such as price declines and wage costs under the new economic normal of the financial crisis, Management of state-owned old enterprises, put forward the sinking of management, to carry out a comprehensive budget management team, implementation of lean management, strict control of costs. Based on the actual situation, the Company has integrated the modern management tools and methods such as input-output analysis, operating cost management, team economic accounting and overall budget management, management control theory and performance management to build a complete team budget management system. Contains eight aspects: (1) Input-output analysis, explore the law of input-output, find the key influence factors and control nodes, looking for control direction. (2)