经济承包责任制是近年来国家大力推行的经济管理体制,它具有责、权、利结合,经济目标明确的特点。我们总公司1987年起实行经济承包责任制。1988年总公司向市财政承包实现利税660万元,上缴所得税100万元。面临新的形势,为实现承包目标,我们不断完善以成本管理为核心的企业管理体制,加强成本管理,有效地控制了成本,提高了企业的经济效益,保证了承包经营责任目标的实现。我们进行成本管理的做法如下。一、以经济承包指标为依据,制定目标成本经济承包责任制把企业的经济成果与国家、企业和承包者以及全体职工的经济利益紧密地联系起 The system of economic contract responsibility is the economic management system vigorously promoted by the country in recent years. It has the characteristics of responsibility, power and benefit, and clear economic goals. Our head office since 1987 the implementation of economic contract responsibility system. In 1988, the head office realized a profit tax of 6.6 million yuan and a income tax of 1 million yuan from the municipal finance contract. Faced with the new situation, in order to achieve the goal of contracting, we constantly improve the enterprise management system with cost management as the core, strengthen cost management, effectively control costs, improve the economic benefits of enterprises, and ensure the fulfillment of the responsibility target of contracting management. Our cost management approach is as follows. First, based on the index of economic contracting, setting the target cost Economic contractual responsibility system closely links the economic results of enterprises with the economic benefits of the state, enterprises and contractors and all employees