摘要
持续深化全员成本目标管理,是企业应对复杂形势、构筑成本优势、增强市场竞争力的重要举措。本文简要阐述了全员成本目标管理的含义、发展历程、实施的原则,细致分析了当前石化工程公司开展全员成本目标管理的必要性及实施的效果,并结合实际,提出了石化工程公司下一步持续深化全员成本目标管理的重点思路,主要有打造全员责任意识、参与意识;建立以财务为核心的经营体系,强化责任落实机制;突出目标引领,深化对标创标;进一步完善激励约束机制,激发内生动力。
The continuous deepening of total cost target management is an important measure for enterprises to cope with complex situations, build cost advantages and enhance market competitiveness. This article briefly describes the meaning, the development history and the principle of the total cost target management, analyzes the necessity and the effect for the current petrochemical engineering company to carry out total cost target management. Combined with the actual situation, it puts forward the key ideas of deepening the total cost target management for the petrochemical engineering company in the future, mainly including enhancing total responsibility sense and participation sense; establishing the operating system with finance as the core to strengthen responsibility implementation mechanism; sticking out target-oriented benchmarking management; and further perfecting incentive and restraint mechanism to arouse endogenous motivation.
出处
《当代石油石化》
CAS
2017年第7期42-46,共5页
Petroleum & Petrochemical Today
关键词
全员成本管理
石化工程公司
竞争力
方法途径
total cost target management, petrochemical engineering company, competitiveness, method andapproach
