实施 三化精细管理（Implementing three oriented fine management）.doc

实施 三化精细管理（Implementing three oriented fine management） The implementation of the three fine management Time: 2011-04-21 15:30:15 source: Author: order thesis format The introduction: the target material cost decomposition is lack of scientific, reasonable and reliable standard, subjective factors. According to the present situation of the coal mine enterprise material cost management and the existence of the above problems, in recent years, the new mine group Xiezhuang Coal Mine and actively explore new ways and methods of material cost management, the use of advanced management methods and concepts, the material cost management on the advanced, scientific and information management track. Specifically, the first is the evolution of material cost management method and using the concept of target, budget control and other advanced decomposition indicators issued. Keywords: coal mine, material management For a long time, the coal enterprise has made positive exploration and practice in strengthening and improving cost management, forming a layers of decomposition, appraisal cost management mode, despite a certain effect, but at present the material cost management is not able to adapt to the new situation and new tasks. Extensive management situation has not been fundamentally changed, there are still many problems to be solved, has become a weak link in the current cost management in coal enterprises. Specifically, mainly in the following aspects: (1) the target cost of material decomposition is lack of scientific, reasonable and reliable standard, subjective factors. Although the index decomposition process from the previous years data, and consider some factors that influence the future, but the subjective factors on the indicators to determine the final impact. (2) to complete the target material cost breakdown as cost control and evaluation standards, there is no scientific feasible material consumption quota. In addition, the target material cost index each year