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中州铝厂自1996年学邯钢“模拟市场核算,实行成本否决”以来,按不含折旧的同口径比较,氧化铝单位制造成本从1997年到2000年垂直降低了1100元左右,使中州铝厂从破产的边缘挣扎出来,实现了以自身力量的滚动发展。几年来,中州铝厂在科技创新、管理创新和实施债转股等一系列内外兼顾的大环境下,逐步推行总厂、分厂、车间、班组核算,对总厂、分厂、车间、班组目标成本的完成情况进行严格考核,建立起指标体系、核算体系、考核体系有机结合的、适合自身实际情况的全员成本管理体系。
Zhongzhou Aluminum Plant since 1996, Handan Iron and Steel “simulated market accounting, the cost of vetoing” since the same diameter without depreciation, the unit cost of alumina units from 1997 to 2000 decreased by about 1,100 yuan vertically, the Central Aluminum The factory struggled from the brink of bankruptcy and achieved a rolling development with its own strength. In the past few years, Zhongzhou Aluminum Plant has gradually implemented the general factory, branch factory, workshop and team management under the environment of scientific and technological innovation, management innovation and implementation of debt-for-equity swap and so on. As for the plant, branch, workshop and team Target cost of the completion of a rigorous examination of the establishment of the index system, accounting system, assessment system organically integrated, suitable for their own actual situation of the full cost management system.