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几年来,对企业内部分配进行了一系列改革,但有两个问题没有彻底解决:一是分配中的“大锅饭”还比较普遍,二是分配中的“透明度”比较低。如何进一步推进企业内部分配制度的改革,增加企业活力?邯郸市制锨厂经过实践,摸索出了一套企业内部分配新方法,即C.V挂钩管理法。一、C.V挂钩管理法的内容所谓C.V挂钩管理法,是将物化消耗与职工劳动报酬挂钩,实行对物化劳动和活劳动有效控制的一种管理方法。其基本的内容是:在价值结构转移论的原理指导下,以保证利税为前提,运用零基预算法,即以省级先进企业标准作为零的起点,不考虑基期实际水平,确定
Over the past few years, a series of reforms have been carried out on the internal distribution of enterprises. However, two problems have not been completely resolved: First, the “big pots” in distribution are still relatively common, and second, the “transparency” in distribution is relatively low. How to further promote the reform of the company’s internal distribution system and increase the vitality of the enterprise? After the practice, the Handan Factory has developed a set of new internal distribution methods, namely the C.V linked management method. I. Contents of the C.V Linkage Management Law The so-called C.V Linkage Management Law is a management method that links materialization consumption with employee labor compensation and implements effective control over materialized labor and living labor. The basic content is: Under the guidance of the theory of value structure transfer theory, with the premise of ensuring profits and taxes, a zero-based budgeting method is adopted, that is, the provincial advanced enterprise standard is taken as the zero starting point, and the actual level of the base period is not taken into consideration.