【正文】 s essay affects me very deeply. Not as an urging to bee self reliant – I39。s Liaoning province, decades ago. The solider gave the old man a handmade saddle when they bid farewell. The story inspired Nasun to write Carved Saddle, a song that later became one of his most popular numbers. Now, every year, Nasun recruits young singers and dancers for the troupe. The troupe has also designed a new repertoire, which is mostly based on the daily lives of Mongolian people, especially the lives of nomadic families, and has bined contemporary musical elements with folk songs of the region. Haimu, a 25yearold khoomei (a local variant of overtone singing) singer, joined the troupe three years ago. Along with a sixmember band, he performs fast songs and soft ones that he writes－ all while playing the horsehead fiddle.Although I learned the piano since childhood and grew up listening to various kinds of music, to me, the folk music of Inner Mongolia is the root, he says. Performing in remote villages is pleasant. I feel at home on the boundless grasslands, and the warm people there make me feel fulfilled. The first round of spring auction season in Beijing ended last week, but it failed to create much spring in the art market. Although two pieces of Chinese painting fetched more than 100 million yuan, the decline in trading volume and sa le rate showed a downturn this year. In the ―Grand View: Chinese Painting Highlight‖ session at China Guardian 2021 spring auctions, Pan Tianshou’s representative work Eagle, Rock and Flora hit a record auction price of 279 million yuan, while Li Keran’s masterwork Jinggang Mountain fetched million yuan, an unexpected high in recent years. However, the trading volume fells to billion yuan from billion yuan in the same period the year before. The Huangchen 2021 Spring Auctions, which recorded million yuan in total sales, experienced the same. The section number went down to 5 from 12 pared to last year. According to expert Shao Jianwu, the art market did not attract much excitement this year due to the booming stock market and the persistent problems of fery and fake deals. The two pieces of Chinese painting notched up high price this spring due to their own value not due to a revival in the market. The successful transaction of two works with a hammer price of more than 100 million yuan once again confirms that valuable and rare works of high quality always earn the longlasting high price. Chinese painting and calligraphy is still the pillar of the market. However, the overall sales rate has dropped slightly, which reflects the demand for the ordinary auction goods has weakened,‖ said the president of China Guardian’s Hu Yanyan. Besides, the entry of new buyers also makes certain changes to the direction of purchasing. In a word, the overall market trend is very unpredictable. Although China Guardian 2021 Spring Auctions has achieved remarkable results, it does not mean that the market has walked out of the predicament. We still have to wait for the big economic boom to invigorate the art market.‖ Even so, the hot pursuit of some special items appeared this spring. A special session of China Guardian Spring Auctions titled ―Fine Gilt—Bronze Buddhist Images‖ achieved a great deal with total sales volume of million yuan and 92 percent sale rate. The 5th Shamar Rinpoche Statue from 1617th century of Tibet was sold for million yuan. The Beijing Chengxuan Auctions featured almost 2,800 items of coins and stamps in three sessions with good sale rate. The Huachen Auctions also set a special session of photographs under the condition of largescale decline of auction sessions. There was a palpable dull thud of disappointment that acpanied the return of the imperial entourage of Zhen Huan to her homeland. It followed a couple years of hushed excitement as Chinese fans were fed tidbits about their proud concubine who was supposed to conquer the high ground of the North American market. Zhen Huan is, of course, the title character of The Legend of Zhen Huan, a 2021 television series that swept China off its feet and later took other Asian countries by storm. Two years ago, it was reported that HBO, a premium cable service headquartered in the United States, was going to air it in North America after some modification. Now, a condensed version that provides English subtitles but no dubbing has finally been made available on Netflix for online streaming. This version, highly anticipated as a milestone in China39。80s. We sat on the back of pickup trucks for hours. The sky was blue, and we couldn39。 本文通過對杭州鋼鐵股份有限公司管理現(xiàn)狀和發(fā)展?fàn)顩r進(jìn)行觀察，發(fā)現(xiàn)其公司經(jīng)營存在的一些不足，并結(jié)合大量文獻(xiàn)及專業(yè)知識內(nèi)容對其進(jìn)行剖析，得出其原因。該方法充分發(fā)揮了首鋼的低成本戰(zhàn)略優(yōu)勢，增強了首鋼產(chǎn)品的市場競爭力，提升了首鋼的管理水平，進(jìn)而最大限度的提高了首鋼的整體經(jīng)濟效益。通過引進(jìn)崗位競爭機制，不斷改變員工安于現(xiàn)狀的心理，給員工以工作壓力，激發(fā)員工的工作積極性和工作熱情，提升職工產(chǎn)生強烈的成就感和責(zé)任感，使其 他職工樹立更遠(yuǎn)大的進(jìn)取目標(biāo)，要在企業(yè)營造“有為才有位，有位更有為”的良好氛圍，更使原有的干部產(chǎn)生危機感，人人積極進(jìn)取，做到比干勁、比奉獻(xiàn)，從而激發(fā)全體干部職工的積極性和創(chuàng)造性。 （二） 關(guān)于建立健全激勵機制。因此，必須借助于現(xiàn)代化信息技術(shù)以及產(chǎn)銷一體化系統(tǒng)實現(xiàn)成本管理工作的過程協(xié)同，保證企業(yè)成本作業(yè)與生產(chǎn)流程同步，改變目前企業(yè)成本業(yè)務(wù)條塊分割、精細(xì)化、多元化成本管理有待深入的現(xiàn)狀。 第三，樹立戰(zhàn)略成本觀念 。要對原材料的采購環(huán)節(jié)進(jìn)行嚴(yán)格控制，在供應(yīng)商的選用上不能只強調(diào)原材料的價格，更應(yīng)考慮原材料的質(zhì)量和供應(yīng)商的信譽。面對激烈的市場競爭，創(chuàng)新是企業(yè)保持高度競爭力的主要手段，是企業(yè)不斷發(fā)展的動力源泉，為企業(yè)的發(fā)展提供了新鮮的血液。 13 5 改進(jìn)杭州鋼鐵股份有限公司成本管理的途徑和措施 提高生產(chǎn)技術(shù)水平 杭州鋼鐵股份有限公司目前的生產(chǎn)技術(shù)相對于國內(nèi)外的水平仍處于落后水平，制約了企業(yè)的不斷發(fā)展。從現(xiàn)代成本管理的視角出發(fā)來分析成本管理這一目標(biāo)，不難發(fā)現(xiàn)，成本降低是有條件和限度的，在某些情況下控制成本費用，可能會導(dǎo)致產(chǎn)品質(zhì)量和企業(yè)效益的下降。 三、考核指標(biāo)體系復(fù)雜，造成專業(yè)指標(biāo)和整體效益之間的矛盾。 11 二、基于物流流程的成本控制工作尚待加強。 尤其是鋼鐵企業(yè)作為高耗能的生產(chǎn)企業(yè)，生產(chǎn)技術(shù)水平的落后會造成能源的無用功耗損和企業(yè)經(jīng)營運作中不必要的資本浪費。強化激勵偏廢，重視正強化，忽視負(fù)強化，達(dá)不到剛?cè)嵯酀男Ч? 企業(yè)內(nèi)部激勵機制不健全 隨著我國全方位、多層次的對外開放和市場機制的進(jìn)一步完善，我國企業(yè)面臨著巨大的機遇與挑戰(zhàn)。對上下游的物流協(xié)調(diào)不到位，未能建立起與供應(yīng)商、分 銷商分享物流改革成果的分配機制，影響了物流成本的實際有效率。根據(jù)動態(tài)考核的要求，公司雖然及時調(diào)整了一些考核方法，但還是沒有從根本上解決與市場形勢之間的脫節(jié)問題。 長期以來，鋼鐵業(yè)已經(jīng)形成了比較傳統(tǒng)與成熟的考核管理模式，即二級生產(chǎn)單位以成本控制為中心，集團公司以利潤為目標(biāo)。實際價與計劃價的差異，由公司財務(wù)處按成本核算方法統(tǒng)一調(diào)整為實際成本。 （三）加強成本開支的事前控制，從生產(chǎn)經(jīng)營活動的每個部門、每個環(huán)節(jié)，對成本形成的全過程進(jìn)行嚴(yán)