煤炭企业的链式管理

链式成本管理法是一种依托信息化技术、使用ERP软件进行成本管理的管理方法。介绍了链式成本管理法的概念、特点,重点介绍了羊东矿链式成本管理法具体运作模式及应用效果。提出链式成本管理法具有使得工作职责明确化、职工工作主动化、收入分配市场化、考核权力转移化的特点,能够提高企业管理水平,有效控制原煤成本,实现企业内部的市场动作,是企业通过引进先进管理手段提高经济效益的典型范例,值得推广应用。

Chain Management of Coal Enterprises

Chain cost management method is a kind of cost management method relying on information technologies and using ERP software.The concept and characteristics of the chain cost management method were introduced, and the operation mode and application effects of Yangdong Mine chain cost management method were focused on. It was pointed out that the chain cost management method had the characteristics of clarification of job duties, working initiative of workers, marketization of income distribution, assessment of power transfer, and could improve enterprise management level, effectively control coal costs, realize internal market movements, and was a typical example of improving the economic efficiency through introduction of advanced management methods, should be worth popularization and application.