煤炭企业“五位一体”定额管理体系研究

Study on Five-in-One Quota Management System of Coal Enterprise

以基于作业的煤炭企业定额制定为切入点,介绍了煤炭企业定额管理对象与核算方法,进而探讨了煤炭企业定额管理责任与奖罚方法。在此基础上,研究了定额管理的组织、制度与文化,形成了适用于煤炭企业的"五位一体"定额管理体系。

Based on the operation, the coal enterprise set up the quota as the breakthrough point. The paper had a study on the quota management objects and accounting method of the coal enterprises and on the quota management responsibility and the reward and penalty method of the coal enterprises. Based on the circumstances, the paper studied the organization, system and culture of the quota management and a five in one quota management system was formed suitable for the coal enterprises.