岳阳林纸股份公司的前身为岳阳造纸厂,1958年建厂,现有浆纸生产线13条,总产能130万吨,员工3 200人。由于工艺流程长、横向产品多、半成品品种多、车间设备多,系统庞大、技术复杂,多年来都是把13个生产单位作为成本中心进行考核,以目标成本来确定工资分配。近年来,受国际金融危机和国内外纸浆行业无序竞争困扰,公司经营状况始终处于徘徊状态。公司多年发展过程中 Yueyang Lin Paper Co., Ltd., formerly known as Yueyang Paper Mill, was established in 1958 with 13 existing pulp and paper production lines with a total capacity of 1.3 million tons and 3,200 employees. Over the years, 13 production units have been evaluated as cost centers due to the long process flow, the large number of horizontal products, the large number of semi-finished products, the large number of workshop equipment, the large system and complicated technologies. The target cost is used to determine the distribution of wages. In recent years, by the international financial crisis and disorderly competition in the pulp industry at home and abroad, the company’s operating conditions are always in a state of wandering. The company for many years in the development process