【摘要】：依據(jù)當(dāng)前企業(yè)在獎(jiǎng)懲管理方面存在的問題,建立了基于成本責(zé)任系數(shù),成本控制質(zhì)量,以及自報(bào)目標(biāo)成本的生產(chǎn)企業(yè)獎(jiǎng)懲機(jī)制,能夠切實(shí)提高生產(chǎn)企業(yè)獎(jiǎng)懲管理的科學(xué)性和可操作性,有效地降低企業(yè)成本和促使各責(zé)任相關(guān)主體準(zhǔn)確上報(bào)數(shù)據(jù)。
[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.
【作者單位】： 中國礦業(yè)大學(xué);
【基金】：國家自然科學(xué)基金項(xiàng)目(61471362)
【分類號(hào)】：F224;F275.3
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本文編號(hào)：2372388