企业成本与薪酬挂钩考核体系的探索与实践——以神东煤炭集团公司为例

Discovery and practices on enterprise cost and salary linked assessment system—— based on Shendong Coal Group Company as case

通过论述供给侧改革下煤炭企业面临的形势,描述了神东煤炭公司成本控制与薪酬挂钩考核体系的内涵,分析以价值创造为导向的成本与薪酬考核体系的具体做法,将神东煤炭公司内部各下属单位的成本控制与薪酬激励联动起来。通过实施考核体系,神东煤炭公司经济增加值和利润总额明显提升,完全成本大幅下降,为其他煤炭企业提供借鉴。

With the explanation on a situation faced to the coal enterprises under the supply-slOe reform, me paper stateu the connotation of the cost control and the salary linked assessment system applied in Shendong Coal Company and analyzed the specific practices on the cost and salary linked assessment system guided with the value creation. The cost control and the salary incentive of each subsidiary unit within Shendong Coal Company were linked up. With the implementation of the assess system, the economic value added and total profit of Shendong Coal Company were remarkably improved and the full cost was highly reduced. Thus the assess system could provide the references to the other coal enterprises.