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作 者:杜建鹏 董志强 张旭 王斌 王玲 Du Jianpeng;Dong Zhiqiang;Zhang Xu;Wang Bin;Wang Ling(Gengcun Mine, Henan Energy Yima Mining Group Co., Ltd., Sanmenxia, Henan 472431, China;Department of Financial Assets, Henan Dayou Energy Co., Ltd., Yima, Henan 472300, China)
机构地区:[1]河南能源义马煤业集团股份有限公司耿村煤矿,河南省三门峡市472431 [2]河南大有能源股份有限公司财务资产部,河南省义马市472300
出 处:《中国煤炭》2020年第6期29-34,共6页China Coal
摘 要:从耿村煤矿推行“四位一体”经营管理模式的背景及必要性出发,介绍了“四位一体”提质增效管理模式的内涵、框架体系以及特征。在耿村煤矿经营管理实践中,通过对全面预算、作业成本法、内部市场化、契约化4种现代化管理手段的有机整合,在企业经营管理中实现了配套和统一。“四位一体”提质增效管理模式的深入推行,增强了全体员工的目标意识、成本意识与责任意识,使企业经营目标得到细化,成本管理流程得到优化,有效约束了各管理层级之间的成本管控运作。Based on the background and necessity of implementing"four in one"management mode in Gengcun Mine,this paper introduced the connotation,framework and characteristics of"four in one"management mode of improving quality and efficiency.In the operation and management practice of Gengcun Mine,through the organic integration of four modern management means including comprehensive budget,activity-based costing,internal marketization and contracting,it had realized the matching and unification in the enterprise operation and management.The in-depth implementation of the"four-in-one"management mode of improving quality and efficiency had enhanced the awareness of objectives,cost and responsibility of all employees,refined the business objectives of the enterprise,optimized the cost management process,and effectively constrained the cost control operation between different management levels.
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