论精益化成本管控体系之构建——陕煤集团黄陵矿业公司创新成本管控模式

Discussion on the construction of lean cost control system——innovative practice of cost control of Huangling Mining Company of Shaanxi Coal&Chemistry Co.,Ltd.

介绍了黄陵矿业公司以成本管控为中心的“1221”经营管理模式,即:树立一种“安全发展、精益经营”理念,做实“全面预算管理”和“责权利统一体系”两个基础,依靠“岗位价值精细化管理”和“绩效考核”两个手段,突出一个“成本管控”中心。阐述了黄陵矿业公司推行成本管控模式的具体保障措施;认为,该管控模式有助于实现公司经营管理目标,确立行业成本优势,形成和培育企业核心竞争力。

This paper introduced the"1221"management pattern as the center of cost control of Huangling Mining Company,namely:to set up an idea of"safe development,lean management",two basis of doing real"comprehensive budget management"and"unified system of responsibility,right and benefits",rely on two means of"fine management of position value"and"performance evaluation",highlighting a center of"cost control".This paper expounded the specific safeguard measures for Huangling Mining Company to carry out the cost control mode,so as to realize the company's operation and management objectives,and establish the industry cost advantage,and form and cultivate the enterprise's core competitiveness.