上海联源实业公司是闵行区排灌所属下的一个独立核算的小企业。从1994年成立开始起,由于没有加强企业管理,企业年度经济效益不甚理想。为改变这种状况,1998年4月由现任经理接替上任经理后,实现目标利润,加强成本管理,取得了较好的经济效益。具体作法是:一、确定年度利润,逐项分析成本通过对今年第一季度完成的几个工程逐个进行成本分析。就拿六磊塘的工程来讲,工程结算金额为84.8万元,工程款支出为55.31万元,工程管理费支出9.24万元,税金支出2.78万元,工程人员支出4.3万元, Shanghai Liangyuan Industrial Co., Ltd. is an independent accounting subsidiary of Minhang District irrigation and drainage under the small business. Since its establishment in 1994, the annual economic benefits have not been satisfactory due to the lack of strengthening enterprise management. In order to change this situation, after the incumbent manager succeeded his previous manager in April 1998, he achieved the target profit, strengthened the cost management and achieved good economic benefits. Specific practices are: First, determine the annual profit, cost-by-item analysis of the first quarter of this year completed several projects one by one cost analysis. Take Leilei Tong project, the project settlement amount of 848,000 yuan, project expenditures of 553,100 yuan, project management fee of 92,400 yuan, 27,800 yuan in tax expenditures, engineering staff expenditures 43,000 yuan,