在鞍钢股份冷轧厂彩涂分厂高高的院墙内，运载钢卷的货车往来不断，承包人马智的电话响个不停。每月不断刷新的盈利数据，使这里成为冷轧厂的焦点。马智告诉记者，如今，市场化已经渗入到冷轧厂的每一个角落。

利润同比增长12%，联合机组作业率提高2.7%，创历史最好纪录……这个曾经是中国第一家冷轧薄板生产厂，鞍钢股份的创效大户，正在市场化变革中实现华美蜕变。

承包——“就像自己开公司”

今年的4月1日，通过公开竞聘，马智以承包人的身份，正式来到彩涂分厂。虽然早已做好心理准备，但严峻的现实还是给了他重重一击。“留住老用户、开发新市场、现场管理、质量管控，每项工作都得深入了解，组织落实，简直就像自己开公司。”马智感慨地说。

经过对分厂实际情况的调研，马智最终确定了以彩涂线高端产品开发与增量为核心，通过开发新市场、拓展新用户、提高生产效率等措施，全力提升产线盈利水平的战略思路。

承包7个多月以来，马智带头与营销人员走访老用户、开发新用户，结合市场实际需求，及时调整产品生产。为提高生产效率，他们从影响生产最严重的问题着手，改进机组换色、换辊方式，减少停机时间，提高班组产量。为激发分厂活力，他们引进科学绩效评价办法，并从产量、质量、设备作业率和异议等方面多维度考核，拉开班组、岗位间差距，真正实现多劳多得。

据统计，自6月份以来，该分厂实现了连续3个月盈利，其中，国内新开发用户数同比增长100%，高附加值产品产量均同比增长300%以上，大大增强了企业的盈利能力。与此同时，他们还探索多元化经营，通过推进外部企业代料加工，今年6-7月创效超160万元。

进入冬季，彩涂市场迎来了一年中的淡季，马智带着大伙抢先抓早，每日奔走在市场与现场之间，努力开拓国内市场。“通过前几个月的跑市场以及我们对生产成本的精准把控，相信今年的鞍钢彩涂一定会过上一个不一样的冬天。”马智十分自信。

核算——从内部实现市场化

在该厂生产部成本主管李强看来，市场化其实是市场倒逼的一种体现和必然结果。“尤其是在内部实施市场化，就好像一种催化剂，会带来一系列降成本、搞创新的重要改变。”

于是，一种全新的工序间全成本核算机制由此诞生。

他们结合该厂产线多、品种规格多、物料交叉多的生产实际，从原材料需求端、中间工序、产品输出端等方面，划清核算边界，建立内部相对独立的核算体系。将上道工序产品参照市场价格向下道工序结算、中间工序成本采用实际生产成本、对外销售产品完全按市场价格的原则，确定工序间核算价格，由此构建出工序间全成本核算的市场化供需关系。

在二分厂，工序制核算让联合机组与尾部工序内部关系变得更加紧密。对外，他们是独立核算单位，上游供应商提供的原料质量、供货数量，下游用户的满意程度、个性需求，这些“内部市场”信息会传递到每个岗位、每名职工，使职工的操作与市场联系更加紧密。对内，每个工序都是集体作战，生产、设备、运转等专业齐上阵，共同为一项指标、一次改造开展攻关，有效提升了内部市场竞争力。据统计，今年以来，该分厂各项指标均有稳步提升，其中产品成材率提高0.1%，有效提升了产线创效能力。

在此基础上，以实现独立核算为目标的一场信息化改革正在这里推开——该厂以二分厂为试点，推进建立“冷轧厂内部市场化运营分析系统”，即通过该系统实现工序间市场化价格结转、工序市场化利润核算、产品市场化赢利能力分析、质量成本分析等功能，使基层生产经营组织真正成为“独立核算，分灶吃饭”的内部市场化主体。

契约——激活全员干事动力和活力

如今，查看月生产目标已经成为二分厂生产作业区丙班全体职工每天到岗时必做的事情之一。“一吨钢对应一笔钱，现在，当班8小时中，大伙一门心思想的就是怎样创高产。”丙班班长杨勇说。

按照集团公司《关于推进基层生产经营组织市场化体制机制变革的指导意见》的工作要求，冷轧厂党委统筹谋划，按照“效益分区、人员分类”的绩效管理原则，本着“一共享、两分开”的总体思路，强化市场经营主体责任。为建立与各单元业绩考核相挂钩的单元负责人激励约束机制，进一步完善差异化的绩效考核及薪酬管理体系，该厂全面实施管理单元负责人契约化管理。通过定量与定性相结合，即以利润、成本、产量指标为主，发展指标及专项指标等为辅，建立科学规范的绩效考核指标体系，实现精准激励。

而与此同时，一系列行为随之改变，更带来了指标的提升和目标的超越——

三分厂通过内部整体协调，优化定修模型，将以往的轧机检修和支持辊更换结合在一起，减少了停机时间。据统计，今年该分厂轧机标准作业率同比提高2%。

通过对产品质量每日、每周、每月分析，加强工序衔接配合，精细操作，辨别用户使用需求，提升产品实物质量和提高出厂质量。今年以来，三分厂汽车外板原品种成材率同比提升9%，产品异议率同比下降15%。

“契约化对于我们来说是一次改革，不仅促使我们完成了今年的所有指标，还激发了职工擦亮鞍钢品牌的新动力。”三分厂生产作业区作业长解志彪对今年的成绩非常满意。

事实证明，市场化程度越高，企业核心竞争力就会越强，职工干事创业的劲头就会越足。而对于已经收获到来自市场化成果的冷轧职工来说，一场为高品质鞍钢添彩的战役才刚刚开始。

In the high courtyard wall of the Colour Painting Branch of Anshan Iron and Steel Co., Ltd., freight cars carrying steel coils kept coming and going, and the contractor Ma Zhi's telephone rang ceaselessly. Fresh monthly earnings data make it the focus of cold rolling mills. Ma Zhi told reporters that nowadays, marketization has penetrated into every corner of the cold rolling mill.
Profit increased by 12% year on year, and the operation rate of combined units increased by 2.7%, which is the best record in history... This once China's first cold-rolled sheet production plant, Anshan Iron and Steel Co., Ltd. is a big producer, is realizing Huamei transformation in the market-oriented transformation.
Contracting -- "It's like starting your own company"
This year, on April 1, through open competition, Ma Zhi formally came to the paint factory as a contractor. Although he had already prepared for it, the harsh reality gave him a heavy blow. "Keep old customers, develop new markets, on-site management, quality control, each work must be in-depth understanding, organization and implementation, it is almost like starting a company by oneself." Ma Zhi said with emotion.
After investigating the factories'actual situation, Ma Zhi finally decided to take the development and increment of high-end products of color painting line as the core. Through developing new markets, expanding new users, improving production efficiency and other measures, he made every effort to improve the profitability of production line.
Since contracting for more than seven months, Ma Zhi has taken the lead in visiting old customers and developing new users with marketing staff, and timely adjusting product production in line with the actual market demand. In order to improve production efficiency, they start with the most serious problems affecting production, improve the way of color change and roll change, reduce shutdown time, and increase team output. In order to stimulate the vitality of the branch plant, they introduced scientific performance evaluation methods, and assessed the production, quality, equipment operation rate and objection from multiple dimensions, so as to widen the gap between teams and posts, and truly achieve more work and more gain.
According to statistics, since June, the branch has made profits for three consecutive months. Among them, the number of domestic new users increased by 100% year-on-year, and the output of high value-added products increased by more than 300% year-on-year, which greatly enhanced the profitability of enterprises. At the same time, they are also exploring diversification. Through promoting the processing of substitute materials by external enterprises, they achieved more than 1.6 million yuan in June-July this year.
Entering winter, the color painting market ushered in the off-season of one year. Ma Zhi took everyone to catch up early, running between the market and the scene every day, and striving to open up the domestic market. "Through the past few months of running the market and our precise control of production costs, I believe that this year's Anshan Iron and Steel Painting will have a different winter." Ma Zhi is very confident.
Accounting: Realizing Marketization from Internal
In the view of Li Qiang, the cost director of the production department of the factory, marketization is actually a reflection and inevitable result of market pressure. "Especially in the internal implementation of market-oriented, like a catalyst, will bring about a series of important changes in cost reduction and innovation."
Thus, a new inter-process cost accounting mechanism was born.
Combining with the facts of many production lines, many varieties and specifications, and many cross-cutting materials, they delineate the accounting boundary from the aspects of raw material demand side, intermediate process and output side of products, and establish a relatively independent internal accounting system. According to the market price, the product of the previous process is settled down to the next process, the cost of the intermediate process is calculated by actual production cost, and the price of the products sold abroad is determined according to the principle of market price. Thus, the market supply-demand relationship of the whole cost accounting between the processes is constructed.
In the second branch plant, the process system accounting makes the internal relationship between the combined unit and the tail process more closely. Externally, they are independent accounting units, the quality of raw materials provided by upstream suppliers, the satisfaction degree of downstream users, personality needs. These "internal market" information will be transmitted to every post, every employee, so that the operation of employees and the market are more closely linked. Internally, each process is a collective battle, production, equipment, operation and other specialties come together to tackle key problems for an index and a transformation, effectively enhancing the competitiveness of the internal market. According to statistics, since this year, the factory's indicators have been steadily improved, including the product yield increased by 0.1%, effectively improving the efficiency of production line creation.
On this basis, an information-based reform aiming at independent accounting is being carried out here, which takes the second branch plant as a pilot plant and promotes the establishment of "the internal market-oriented operation analysis system of cold rolling mills". That is to say, through this system, market-oriented price carry-over between processes, market-oriented profit accounting of processes and market-oriented profit of products are realized. Ability analysis, quality cost analysis and other functions make grass-roots production and operation organizations truly become the internal market-oriented main body of "independent accounting, separate meals".
Contracts - Activating the Motivation and Vitality of All Staff Officers
Nowadays, checking the monthly production target has become one of the things that all the staff of Class C in the production and operation area of the Second Branch Factory must do when they arrive on duty every day. "A ton of steel corresponds to a sum of money. Now, in eight hours on duty, everyone is focused on how to achieve high production." Class C monitor Yang Yong said.
In accordance with the requirements of the Group Company's Guiding Opinions on Promoting the Reform of Market-oriented System and Mechanism of Grass-roots Production and Management Organizations, the Party Committee of Cold Rolling Mills plans as a whole and strengthens the responsibility of the main body of market operation in accordance with the principle of performance management of "benefit zoning and personnel classification" and the general idea of "one sharing and two separating". In order to establish incentive and restraint mechanism for unit leaders linked with performance appraisal of each unit and further improve differentiation