矿山企业预算管理与绩效考核结合应用实践——以铜陵有色金属集团凤凰山矿业公司为例

本文以人员多、设备老、能耗高、效率低的凤凰山老矿山为例,分析了老矿山企业经营管理存在的问题,并针对性地提出财务预算管理与人力资源绩效考核有机融合的管理方法,采用成本定量考核、控制作业量节约成本、控制废石减少原矿贫化等技术措施有效强化成本考核力度,并制定了切实可行的激励作业单位加强自身生产过程成本管控方法,有效驱动职能管理向生产经营过程管理有序推进,并采用ERP项目管理模式有效实现财务业务一体化动态管理,达到加强管理、降本增效的目的,表明预算管理与绩效考核的有机融合能够有效提升矿业公司经济效益,对老矿山企业有效提升经营与财务风险管控水平具有一定的参考价值和借鉴意义。

Practice on the integrated application of Budget Management and Performance Appraisal--Taking Tongling Nonferrous Fenghuangshan Mining Company for Example

In this paper, Fenghuangshan Mining Company which has problems of superfluous staves, old equipment, high energy consumption and low efficiency has been taken for example to analyze the problems on the operation and management in old mining enterprises. Focusing on those problems, the organic integration of budget management and performance appraisal has been proposed. And technical measures including quantitative assessment of cost, control of production cost, and control of waste to reduce ore dilution have been applied to strengthen cost assessment. Besides, feasible method that every department strengthens their own production process to control cost has been formulated to put forward functional management turning to process management. In addition, project management mode of EPR has been used to achieve the dynamic management of financial business integration and get the purpose of strengthening management, reducing cost and increasing efficiency. All of these indicate that the organic integration of budget management and performance appraisal can enlarge the economic benefits of old mining enterprises. And these methods have a certain reference value and significance to other old mining enterprises to effectively enhance the level of business and financial risk control.