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一、企业成本核算银行化的缘由 “模拟市场核算,实行成本否决”,是“邯钢”经验加强企业内部管理转变传统计划经济观念、坚持走集约化经营道路的成功经验之一。上海港龙吴港务公司(简称龙吴公司)在学习和借鉴了这一经验后,构建了具有自己特色的“模拟银行核算,强化成本管理”的企业成本核算银行化机制。 为什么龙吴公司在学习“邯钢经验”中对她在企业成本核算中引进市场机制“情有独钟”,又进一步要融进银行机制呢?因为,首先是公司的领导层在寻求解决当前港口企业普通存在的“效益持续下,成本不断上”的双重困难的途径
First, the reasons for the bank cost of corporate costing “Simulated market accounting, the implementation of cost-rejection” is “Handan Iron and Steel” experience to strengthen the internal management of enterprises to change the traditional concept of the planned economy, adhere to one of the successful experience of intensive management. After learning and drawing lessons from this experience, Shanghai Longwu Port Company (Longwu Company for short) built a bank-based mechanism for enterprise costing with its own characteristics of “simulating bank accounting and strengthening cost management.” Why does Longwu Company “marvelously” introduce her market mechanism in enterprise costing when learning “Handan Iron and Steel Experience” and further integrate into the banking mechanism? Because, firstly, the company’s leadership is seeking to solve the current Common Difficulties of Harbor Enterprises in “Continuous Benefit and Constant Cost”