曾朝辰,张瑞玉,吴子硕,等. 煤炭企业契约化成本管理承包成本指标的确定与考核:以河南省正龙煤业有限公司城郊煤矿为例[J]. 中国矿业,2024,33(2):43-48. DOI: 10.12075/j.issn.1004-4051.20230472
    引用本文: 曾朝辰,张瑞玉,吴子硕,等. 煤炭企业契约化成本管理承包成本指标的确定与考核:以河南省正龙煤业有限公司城郊煤矿为例[J]. 中国矿业,2024,33(2):43-48. DOI: 10.12075/j.issn.1004-4051.20230472
    ZENG Chaochen,ZHANG Ruiyu,WU Zishuo,et al. Determination and assessment of contracting cost indicators of contractual cost management of coal enterprises: a case of Chengjiao Coal Mine[J]. China Mining Magazine,2024,33(2):43-48. DOI: 10.12075/j.issn.1004-4051.20230472
    Citation: ZENG Chaochen,ZHANG Ruiyu,WU Zishuo,et al. Determination and assessment of contracting cost indicators of contractual cost management of coal enterprises: a case of Chengjiao Coal Mine[J]. China Mining Magazine,2024,33(2):43-48. DOI: 10.12075/j.issn.1004-4051.20230472

    煤炭企业契约化成本管理承包成本指标的确定与考核:以河南省正龙煤业有限公司城郊煤矿为例

    Determination and assessment of contracting cost indicators of contractual cost management of coal enterprises: a case of Chengjiao Coal Mine

    • 摘要: 近年来,煤炭企业纷纷引入了契约化成本管理,替代了传统的行政命令式的成本管理模式。通过“契约化”的方式,煤炭企业内部建立起了全员积极参与的成本管理机制,有效解决了推诿扯皮、思想懒惰、责任意识不强等管理问题。但随着契约化成本管理模式的深入推进,如何确定承包成本指标并进行考核已成为能否有效实施契约化成本管理的关键问题。本文系统地总结了河南省正龙煤业有限公司城郊煤矿实施契约化成本管理的实践经验。首先,阐述了契约化成本管理整体目标的制定流程,以及如何将契约化成本管理整体目标分解为各项承包成本指标并划分给专业系统与职能科室等责任主体;其次,对契约化成本管理中成本对标考核的流程、分工等进行了介绍,并说明了如何依据契约化成本考核结果落实契约化工资兑现;最后,探讨了推行契约化成本管理的保障措施。城郊煤矿契约化成本管理承包成本指标的确定与考核体系的有效实施,激发了各责任主体主动参与成本管理,为煤炭企业成本管控提供了宝贵的实践经验。

       

      Abstract: In recent years, coal enterprises introduce the contractual cost management mode, relacing the traditional administrative command cost management mode. Through the “contractual” way, coal enterprises have established a mechanism for the active participation of all employees in cost management within the enterprise, which effectively solves the management problems such as poor sense of responsibility. However, with the in-depth promotion of contractual cost management mode, how to determine and assess the contracting cost indicators has become the key issue of contractual cost management. The paper summarizes the practical experience of implementing contractual cost management in Chengjiao Coal Mine. Firstly, it explains the process of setting the overall target of contractual cost management and how to decompose the overall target into various contracting cost indicators and divide them into the responsible subject such as professional systems and functional departments; secondly, it introduces in detail the process and division of labor of cost benchmarking assessment in contractual cost management and explains how to implement contractual salary cashing based on contractual cost assessment results. Finally, it discusses the safeguards for the implementation of contractual cost management. The effective implementation of the contractual cost management index determination and assessment system of the Chengjiao Coal Mine has stimulated the active participation of each responsible body in cost management, and provided valuable practical experience for the cost control of coal enterprises.

       

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