Current location - Plastic Surgery and Aesthetics Network - Wedding planning company - What is the specific content of the case of Hangang in management?
What is the specific content of the case of Hangang in management?
Hangang "simulates market accounting and implements cost veto"

Hebei Handan Iron and Steel General Factory (hereinafter referred to as Hangang) is an old factory built in 1958. From 65438 to 0990, Hangang, like other iron and steel enterprises, faced the double pressures of rising internal costs and weak external market, and its economic benefits declined in a large area. At that time, there were 26 losses in imported varieties, which made it difficult for ordinary factories to continue. However, all products in the statements of each branch showed profits, and personal bonuses were paid as usual, and no market pressure was felt. The main reason for this contrast is that the "planned price" used in the factory accounting at that time deviated from the market seriously, and the factory accounting could not reflect the actual cost of products and the real benefits of enterprises. The general factory swept away the huge difference between the market price and the "planned price" used for in-plant accounting, with unclear responsibilities and lax assessment. Therefore, from 199 1, Hangang implemented the reform of internal management system with "simulating market accounting and implementing cost veto" as the core, and realized a profit of 50 million yuan that year. Then, from 1 991-1995, Hangang * * realized a profit of 21.50 billion yuan, which was 5.9 times that of the Seventh Five-Year Plan period, and the steel output increased by1many times in five years, making Hangang jump from an ordinary local medium-sized steel enterprise.

Since the implementation of management system reform in Handan Iron and Steel Co., Ltd. for five years, the realized benefits and steel output have exceeded the sum of the previous 32 years. Where does this great power come from? Workers in Hangang like to sum up their roles in four sentences: "Be a family, manage a fortune, bear a responsibility and enjoy a profit". It is the successful invention and practice of the system of "simulating market accounting and implementing cost veto" that makes Hangang people experience the new master status of "being the master of financial management" and "being the master of the house". According to the analysis of statistical data, among the profits of 210.50 billion yuan realized by Handan Iron and Steel Co., Ltd. in recent five years, 800 million yuan was obtained by 28,000 employees of Handan Iron and Steel Co., Ltd., accounting for 37.2% of the total profits in the five years. In recent years, in the case of rising raw material prices, the cost per ton of steel in Handan Iron and Steel Co., Ltd. has been declining at an average annual rate of more than 4%. By tightly binding the cost responsibility with each employee, Hangang has established a high cost consciousness and is as cautious as living at home. Everyone is worried about cost, and everyone contributes to efficiency. This is the power of the cost-centered responsibility system to adapt to the socialist market economy.

The specific method of "simulated market accounting" in Handan Iron and Steel Co., Ltd. is as follows: first, determine the target cost, and change the forward calculation method based on the planned price to the backward calculation method based on the market price, that is, the forward calculation method that starts from the purchase price of raw materials and is gradually carried forward in the factory is changed to the backward calculation method that starts from the market price of products and subtracts the profit target, and is gradually pushed back in the factory according to the process. Second, based on the domestic advanced level and the historical best level of our unit, compare the cost components to find out the potential benefits, take the market prices of raw materials and ex-factory products as parameters, and then set the target cost and profit targets for each product to ensure the scientificity and rationality of each index. Third, according to the different conditions of products, determine the corresponding profit targets. Products that have lost money and have no market should not lose money or make small profits, and products that have made profits should increase profits. For products whose cost can't be reduced: stop production. Fourth, the target cost is rigid, without flexibility, concern and objective reasons. For example, the Second Steelmaking Branch of Hangang was assessed at 1990 according to the original "planned price", but the branch still got a bonus, but the actual loss was150,000 yuan according to "simulated market accounting". 1 is actually a cost veto centered on the "simulated" profit of market sales, that is, the target cost is reversed according to the profit target. If the enterprise is small and there are few links, the operation may be smoother. But on the contrary, it will be very difficult. Take the procurement of raw materials as an example. Generally, large enterprise departments should set up planning centers, bidding centers and purchasing centers, but the purchase price and selling price of raw materials will change frequently, and the retrospective cost will also change constantly, which is very difficult to operate, which is not conducive to operation and reducing link costs.

2. In order to organize effectively, it is necessary to establish a permanent coordination office, with the participants of: purchasing department, technical department, equipment management department, assessment department, production department, etc.

3. Since it is the target cost of "jumping and bumping", the one-vote veto of the cost is only a form. In fact, many state-owned enterprises engage in institutional innovation only for appearances, for some ostentation and extravagance, and for a little imaginary number, which wastes a lot of manpower and material resources. So the key is whether the introduction of various systems has really played a role in reducing costs.