煤矿定额编制探讨分析

Discussion Analysis of Allotment Arrangement in Coal Mine

定额是指在社会平均劳动强度、熟练程度或技术装备水平等条件下,确定单位产品或工作任务所需耗费的数量与金额标准,其为企业成本控制与管理提供了基本方法与保障。通过首先论述煤矿定额的概念、编制原则与方法;在此基础上,从"人、机、环、管、法"5个方面入手,分析了目前我国煤矿定额编制过程中存在的问题;进而提出相应的优化控制对策。

Quota is the unit of product or the number of tasks required to spend with the quantity and the amount of standard in view of the social average on labor intensity,the proficiency and the level of technical equipment,which provides the basic methods and safety for the cost control and management. The paper discusses the concept,principle and methods of quota in coal mine,and on this basis,the paper analyzes of the problems existing in the establishment of norm quota in coal with five aspects of ＂ human,machine,rings,management,laws＂,then it puts forward the corresponding optimal control countermeasures.