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基于LUBA的成本管控奖惩机制

发布时间:2018-12-11 10:37
【摘要】:依据当前企业在奖惩管理方面存在的问题,建立了基于成本责任系数,成本控制质量,以及自报目标成本的生产企业奖惩机制,能够切实提高生产企业奖惩管理的科学性和可操作性,有效地降低企业成本和促使各责任相关主体准确上报数据。
[Abstract]:According to the problems existing in the management of rewards and punishments in enterprises at present, the mechanism of reward and punishment for production enterprises based on cost responsibility coefficient, cost control quality and self-reporting target cost is established. It can improve the scientific nature and maneuverability of the management of rewards and punishments of production enterprises effectively reduce the cost of enterprises and urge the relevant subjects of each responsibility to report the data accurately.
【作者单位】: 中国矿业大学;
【基金】:国家自然科学基金项目(61471362)
【分类号】:F224;F275.3


本文编号:2372388

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