山焦华晋沙曲选煤厂：以管理“加法”换增效“乘法”

Core Viewpoint - The company has implemented a comprehensive cost control system to enhance cost competitiveness and achieve efficiency improvements through various measures [3] Responsibility System - A five-level cost control system has been established, ensuring that responsibilities are assigned to every position and employee, making cost control a collective responsibility [5] - The system covers all departments and levels, from factory leadership to individual teams, ensuring accountability at every level [5] Control System - The company adopts a normalized and process-oriented management approach, implementing project management for cost control with ten dedicated project teams [7] - Each project team is led by a responsible factory leader, with clear division of responsibilities to ensure ongoing management of cost control indicators [7] - This structured approach enhances the efficiency and orderliness of cost control efforts, avoiding randomness and temporary measures [7] Indicator System - The company has refined its indicator system by breaking down five key performance indicators (KPIs) into 69 sub-indicators, with responsibilities assigned to ten project teams [9] - Out of these, 53 indicators are detailed at the departmental level, and 16 are assigned to workshops, focusing on critical areas such as product quality and materials [9] - The detailed breakdown includes 27 quantifiable indicators from 15 key control indicators, with 21 assigned to teams and 6 to individuals, enhancing the scientific and effective nature of cost control [9]