摘要
岗位价值精细管理就是采用财务核算的方法,使岗位实现由“统计核算”向“会计核算”的转变,通过“三表”到岗、测算利润,使各个岗位的价值能以利润的方式体现,以此来挖掘岗位利润源,实现自身“岗位价值”最大化的管理方式。岗位价值精细管理是一个全过程、全方位、全员性的管理活动,它将计划、组织、协调、控制、预测、决策和核算、考核兑现等环节融入整个管理过程中,更加体现了现代企业管理科学的精髓。主要做法:一是建章立制、规范运作;二是按照实际确定岗位实体;三是科学、合理的制定基层内部价格测算体系;四是设置操作平台,设计报表体系;五是考核到岗,进行利润分配。
The post value fine management is uses the financial calculation the method, causes the post realization by "the statistical calculation" to "the accounting" the transformation, passes "three tables" to the hillock, the reckoning profit, enables each post the value to manifest by the profit way ~ excavates the post profit source by this realizes oneself "the post value" the maximized management way. The post value fine management is an entire process omni-directional, total management, it will plan, links and so on organization, coordination, control, forecast, decision-making and calculation, inspection cash integrates in the entire management process even more has manifested the modern business management science essence. Main procedure : One working out rules and regulations standard operation ; Two, according to actual, definite post entity ; Three' scientific, the reasonable formulation basic unit interior price reckoning system; Four, the establishment operates the platform, the design report form system ; Five, inspects the hillock, carries on the appropriation of profit. The hillock, carries on the appropriation of profit.
出处
《中国经济与管理科学》
2008年第4期130-131,134,共3页
Chinese Economy Management Science Magazine
关键词
岗位价值
精细管理
企业效益
利润
Post value Fine management Enterprise benefit Profit