摘要
从对劳动定额的概述和作业成本的研究入手,结合我国煤炭企业生产特征,全面阐述了基于作业的煤炭井工矿劳动定额制定流程和具体步骤。最后以采煤机司机劳动定额制定为例,说明某工种劳动定额的具体项目。为煤炭井工矿进行成本分析和控制提供了有效的参考依据。
Based on summary of work quota and research on activity-based costing management（ ABCM）,combining with the characteristics of coal enterprise production,activity-based work quota making process and specific steps for coal mines are comprehensively elaborated. Finally,making work quota for shearer driver is taken as an example to illustrate a specific project of one type work quota,which can provide some effective reference for cost analysis and control for coal mines.
出处
《北京工业职业技术学院学报》
2015年第1期109-114,共6页
Journal of Beijing Polytechnic College
基金
2014年北京工业职业技术学院科研课题(BGZYKY201410)
关键词
作业成本
劳动定额
制定流程
煤炭企业
activity-based cost
work quota
making process
coal enterprise
