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海盐县城西砖瓦厂是一家有职工620人的乡办企业,近年来在销售市场滑坡、同行业纷纷告亏的情况下,这个工厂却常盛不衰,连年利润达百万元。他们的诀窍是: 一、制定成本定额,分解落实执行。1991年,在全县全面施行目标成本管理时,城西砖瓦厂组织全体管理人员认真学习了有关目标成本管理的理论,积极汲取兄弟企业的成功经验,参照前三年万块砖耗泥、煤、
Haiyan County West Brick and Tile Factory is a township-owned enterprise with 620 employees. In recent years, when the sales market has slumped, and the same industry has suffered losses, the factory has always been prosperous, and its profit has reached millions in successive years. Their ambiguities are: First, establish the cost quota, and break down the implementation. In 1991, when the county implemented full-scale target cost management, the management staff of the Chengxi Brickyard Co., Ltd. seriously studied the theory of target cost management and actively learned the successful experience of the brother companies, referring to the 10,000 bricks and mud in the previous three years. ,