邯钢-模拟市场核算、实行成本否决-机制的分析.pdfVIP

内容提要 作{为一个普通的地方钢铁企业，邯钢在没有任何特殊优惠政策 的条件下依靠企业内部改革，创造了 “模拟市场核算，实行成本否 决”的机制并取得了成功。邯钢机制的内容羊实、思想深刻。它不 仅对目前我国国有企业摆脱困瑰具有重要的启发意义，而且也为企 业实现两个根本转变，走良性循环的发展轨道树立了榜样，因此倍 受关注。为此本文对邯钢机制的产生、运行、实质、完善及推广一等 问题作了深入系统的研究与剖析。 一: 首先在系统介绍了邯钢机制的产生及具体内容之后，本文着重 用第三部分对其实质内涵作了深入例析并由此得出结论:邯钢机制 的秘诀首先在于找准了成本这一重要的突破。以成本为出发点邯钢 彻底转换了机制，全面改善了管理，有力调动了职工积极性.而这 些又保证、促进了成水的降低。荃于这种认识本文第四部分围绕着 降低成本的中心提出了对邯钢机制进一步完善的具体措施。最后本 文第五部分对邯钢经验的推广问题作了阐述。 关键字:邯钢机制、成本管理。 Abstract HanDanIron-SteelCoperation(HDISC)isoriginallya commonlocalironandsteelenterprise.In 1990.under thedoublepressureofinternalcostrisingandexternal marketweakening,HDISCcarriedoutinternal.reform and createdthemechanism ofSimulatemarketaccounting ，costveto口successfully.(ThisiscalledHDISC mechanism) HDISCmechanismhas substantialcontentand profound thought.Itisinspiringnotonlyforthestate-owned enterprisestoextricate themselves from thepresent predicament,butalsoforenterprisestorealizethe two greatfoundmentalchanges.whichisputforward at the FifthPlenarySessiono‘fthe14thPartyCentralCommittee. Soitispaidagooddeal.ofattention.This papermake systimetic study on the borning,content, essense, perfectionandspreadoftheHDISCmechanism.The whole paperconsistsoffiveparts Afterasystemeticintroductionof the borning and contentofHDISCmechanism,thepapermakesprofound analysisontheessenseandthecruxofthemechanismin itsthirdpartandthen comesto thisconclusion:the foundmentalreasonforHDISCmechanismissuccessful is thatittakecostasan importantbreakthrough point. Onlybecauseoftaking costasabreakthrough point, HDISC can transform its administration mechanism throughly,improveitsmanagementoverallandinspirethe initiativeofthestaffandworkerspowerfully,then 。 thereturn,alltheseensureandpromote the costdown ，Hereon,aroundthecenterofloweringcost,thepaperputs forwardsomemeasuresforperfectHDISCmechanisminits fourthpart