问题 单项选择题

关于盈亏平衡分析的论述,下列说法中不正确的是( )。

A.盈亏平衡点的固定成本等于变动成本

B.当实际产量小于盈亏平衡产量时,企业亏损

C.盈亏平衡点产量越小,抗风险能力就越强

D.实际生产能力大于盈亏平衡点,就可盈利

答案

参考答案:A

问答题

我国的邯郸钢铁总厂(简称邯钢)是1958年建成的老厂,目前是中国钢铁企业前10名的国有大型企业。1990年邯钢生产28种钢材有26种亏损。1991年邯钢开始以“模拟市场核算、实行成本否决”为核心,加大了企业技术改造力度,加强了内部经营管理,坚持走集约化经营的道路,勤俭节约使效益大幅度提高,实力迅速壮大。
“模拟市场核算”的具体作法:一是确定目标成本,由过去以“计划价格”为标准的“正算法”改变为以市场价格为依据的“倒算法”,即将过去从产品的原材料进价,按厂内工序逐步结转的“正算”方法,改变为从产品的市场售价减去目标利润开始,按厂内工序反向逐步推算的“倒推”方法,使目标成本等项指标真实地反映市场的需求变化。二是以国内先进水平和本单位历史最好水平为依据,对成本构成的各项指标进行比较,找出潜在的效益,以原材料和出厂产品的市场价格为参数,进而对每一个产品都定出科学、先进、合理的目标成本和目标利润等项指标。三是针对产品的不同情况,确定相应的目标利润,原来亏损但有市场的产品要做到不亏或微利,原来盈利的产品要做到增加盈利。对成本降不下来的产品,坚决停止生产。四是明确目标成本的各项指标是刚性的,执行起来不迁就、不照顾、不讲客观原因。
“成本否决”的具体作法:一是将产品目标成本中的各项指标层层分解到分厂、车间、班组、岗位和个人,使厂内每一个环节都承担降低成本的责任,把市场压力及涨价因素消化于各个环节。全厂28个分厂、18个行政处室分解承包指标1022个,分解到班组、岗位、个人的达10万多个。目前全厂2.8万名职工人人身上有指标,多到生产每吨钢材负担上千元,少到几分钱,个个当家理财,真正成为企业的主人。二是通过层层签订承包协议,联利计酬,把分厂、车间、班组、岗位和个人的责、权、利与企业的经济效益紧密结合起来。三是将个人的全部奖金与目标成本指标完成情况直接挂钩,凡目标成本完不成的单位或个人,即使其他指标完成得再好,也一律扣发有关单位和个人的当月全部奖金,连续3个月完不成目标成本指标的,延缓单位内部工资升级。四是为防止成本不实和出现不合理的挂账及待摊,确保成本的真实可靠,总厂每月进行一次全厂性的物料平衡,对每个单位的原材料、燃料进行盘点。以每月最后一天的零点为截止时间,次月2日由分厂自己校对,3日分厂之间进行核对,在此基础上总厂召开物料平衡会,由计划、总调、计量、质量、原料、供应、财务等部门抽调人员深入到分厂查账。账实不符的,重新核算内部成本和内部利润;成本超支、完不成目标利润的,否决全部奖金。
调整内部机构设置:一是精简机构,1990-1995年总厂和分厂的管理科室从503个减到389个,管理人员从占职工人数14%减到12%。二是充实和加强财务、质量管理、销售、计划、外经、预决算、审计等管理部门,进一步强化和理顺了管理职能。三是实行“卡两头,抓中间”的管理方法。一头是严格控制进厂原材料、燃料的价格、质量,仅此一项,从1992年以来总共降低成本9000万元;另一头是把住产品销售关,坚持集体定价;抓中间就是抓工序环节的管理,不仅抓生产过程的“跑、冒、滴、漏”,而且将各项技术经济指标进行横向比较,以同行业先进水平为赶超目标。
要求:

请分析邯钢采用的竞争战略所具备的技能和资源;

单项选择题

Low levels of literacy and numeracy have a damaging impact on almost every aspect of adults, according to a survey published yesterday, which offers (1) of a developing underclass. Tests and (2) with hundreds of people born in a week in 1958 graphically illustrated the (3) of educational underachievement. The effects can be seen in unemployment, family (4) , low incomes, depression and social inactivity.

Those who left school at 16 with poor basic skills had been employed for up to four years less than good readers (5) they reached 37. Professor John Bynner, of City University, who carried the research, said that today’s (6) teenagers would even encounter greater problems because the supply of (7) jobs had shrunk.

Almost one fifth of the 1,700 people interviewed for yesterday’s report had poor literacy and almost half (8) with innumeracy, a proportion (9) other surveys for the Basic Skills Agency. Some could not read a child’s book, and most found difficult (10) written instruction.

Poor readers were twice as likely to be a low wage and four times likely to live in a household where partners worked. Women in this (11) were five times as likely to be (12) depressed, (13) both tended to feel they had no control over their lives, and to trust others (14) .

Those who had low literacy and numeracy were seldom (15) in any community organization and less likely than others to (16) in a general election. There had been no (17) in the literary level of (18) reporting problems.

Alan Wells, the agency’s director, said: “ The results emphasize the dangers of developing an underclass people, who were out of work, (19) depressed and often labeled themselves as (20) . There is a circle of marginalization, with the dice against these people and their families.”

13()

A.and

B.while

C.for

D.but