(1) Establish an organizational structure and earnestly strengthen leadership.
In order to do this work well, a leading group was set up to "carry out benchmarking management in depth and implement the construction of a comprehensive cost control system". The team leader is the general manager, the deputy team leader is the deputy, and the members are composed of the heads of various offices. The leading group has an office, which is mainly responsible for formulating the benchmarking management plan, issuing benchmarking indicators, establishing and improving the working system, inspecting, supervising and guiding the implementation of benchmarking management, carrying out benchmarking management analysis, coordinating various departments to formulate rectification measures, and establishing implementation evaluation methods.
(2) benchmarking management implements the daily operation mechanism of monthly statistical bulletin, quarterly analysis and evaluation, semi-annual discussion and sorting out, and annual summary and evaluation.
Every month, each mine under its jurisdiction will designate a special person to report the completion of benchmarking indicators, which will be reported by Jin Dong Company through websites and regular assessment meetings. At the end of each quarter, the general manager of each unit will take the lead in organizing a special regular meeting to analyze the completion of benchmarking indicators, find out the problem gaps and formulate improvement measures. Jin Dong Company held a promotion meeting, commented on the progress of the work, and issued a decision on reward and assessment. At the end of half a year, Jin Dong Company held a seminar to sort out problems, discuss measures and queue up for half a year. Summarize the assessment at the end of the year and issue the annual reward assessment opinions.
Two, extensive publicity, raise awareness, to lay the foundation for the long-term mechanism of benchmarking.
Benchmarking management is a job with full participation. It is necessary to fully understand the significance of carrying out benchmarking activities, the long-term, comprehensive and arduous nature of benchmarking management, make use of websites, newspapers and other carriers to carry out publicity and education throughout the company, so that cadres and employees can fully understand the current enterprise situation, the significance of carrying out benchmarking management and benchmarking management, and the relationship between enterprise benefits and employee income. Strive for employees' understanding and support of relevant policies and measures, so that employees can gradually change from passive control to active action in production work, and create a public opinion atmosphere for the implementation of benchmarking management.
Three, clear objectives, decomposition of responsibilities, and effectively promote the comprehensive development of benchmarking management.
Clear goal
Benchmarking management should combine short-term goals with long-term goals, and combine vertical benchmarking with horizontal benchmarking. According to the management status of mines under the jurisdiction of companies with weak foundations, the benchmarking work should be carried out in line with the principle of solid foundation and gradual progress. According to the general idea of "benchmarking horizontally, identifying the gap, striving for first-class, benchmarking vertically, surpassing oneself and seeking development", benchmarking management always runs through all links and posts of production and operation, and someone is always in charge and everything is caught. The vertical benchmark should select the optimal value as the standard from the index data of the enterprise in the past three years; Horizontal benchmarking should be compared with the best level of Jin Dong company, group company and the same industry. One year after the implementation of benchmarking management, it will gradually narrow the management level gap of mines under the jurisdiction of Jin Dong Company, which is generally close to the level of advanced enterprises in Jin Dong, and the comprehensive cost per ton of coal of Jin Dong Company will drop by more than 38 yuan year-on-year. Through 2-3 years of continuous efforts, the management level of each mine has been greatly improved, and the benchmark index is close to or reaches the advanced level of the group company, striving to approach the advanced level of the same industry through 5 years of unremitting efforts.
(B) determine the indicators
Benchmarking management runs through the whole process of production and operation, and is organically combined with production management, financial budget, project management and human resource management. Benchmarking indicators include 20 indicators such as corporate profitability, asset quality, debt risk and business growth. First of all, led by the management office, with the cooperation of all offices, organize relevant departments to collect and sort out the index data of their subordinate units in the past three years; Secondly, analyze and screen the sorted data, select the historical best values of various indicators, collect and sort out the historical best indicators of group companies and the same industry, and establish the benchmarking index system and benchmarking database. Thirdly, through the analysis, the post, personnel and consumption benchmarking indicators of various systems such as production and operation are determined, and a relatively complete and objective benchmarking system is formed, which is issued after being approved by the special meeting of the benchmarking leading group. Finally, at the end of each year, according to the completion of the indicators and the advanced indicators of Jin Dong companies, group companies and the same industry, the standards are appropriately adjusted to ensure the scientificity and advancement of the indicators.
(3) Responsibility decomposition
The process of benchmarking is the process of transferring and decomposing the pressure and motivation of enterprise development to managers and employees at all levels. It is necessary to decompose the objectives and responsibilities of the benchmarking work layer by layer, so that all staff can participate and check at all levels, and everyone is responsible. According to the centralized responsibilities of departments, the benchmarking workflow of "leaders take the lead, departments cooperate, and do their own duties" is established. The general manager is fully responsible for benchmarking management, the vice president of operations is responsible for the overall index decomposition, and the leaders in charge of each system are responsible for the benchmarking management work of this system. Leaders in charge and business departments should have indicators and tasks to ensure that the indicators are covered vertically, horizontally and comprehensively, forming a closed and complete indicator system, and earnestly achieving division of responsibilities, responsibilities in place, clear indicators and strict assessment. The key point is to do a good job in process management, and to control beforehand, control in the process and correct afterwards. Process management should be carried out in accordance with PDCA management mode, that is, the four-step cycle method of planning, implementation, inspection and treatment.
(4) Highlight key points
In order to deepen benchmarking management, refine the benchmarking indicators, improve the benchmarking process, carry out in-depth benchmarking analysis and focus on benchmarking. This paper focuses on the excavation team of air inlet and return roadway, and makes benchmarking analysis on the excavation work sites of all units under the jurisdiction of the company. At the beginning of each month, the benchmarking team shall report the completion of the cumulative material consumption index of last month to the production department; The production department reports the recovery output and driving footage of the benchmarking team to the human resources department. The production department analyzes the unit consumption index of the benchmarking team, and the human resources department analyzes the efficiency index of the benchmarking team. After analysis, each department shall formulate rectification measures, fill in the "Analysis Form for Completion of Benchmarking Indicators", and report it to the Mine Finance Department after being reviewed and signed by the leaders in charge. The standard team is assessed by two indicators: material consumption and efficiency, each accounting for 50%; In order to better benchmark, the material consumption list is all refined to each material, and the personnel are all refined to each post. Fourth, seize the key, refine measures and improve the benchmarking early warning mechanism.
(1) Standardize the basis of cost accounting, rationally adjust the incomparable factors, and ensure the consistency of benchmarking caliber and scientific data.
The premise of the goal is that the cost accounting basis is consistent and the accounting accounts are standardized. Therefore, in practice, firstly, when determining the benchmarking standard, we should follow the principle of unified standards and comparable caliber, standardize the accounting methods and charged items of costs and expenses based on the accounting methods of group companies, and adjust the inconsistent units in accounting caliber to realize the internal unification of eastern Shanxi. Second, for some big incomparable factors, we should make reasonable adjustments and restore them to comparable real levels as much as possible. For example, in terms of geological conditions, the special investment in drilling rigs and gas extraction should be considered and measured separately for units that highlight mines or compare management; Units with large mine water inflow and large special investment in water prevention and control should issue benchmark indicators after reasonable calculation. For another example, the extraction standards of safety expenses of different mines in eastern Shanxi are inconsistent, and the influence of low-income coal on income is different, so it is necessary to make appropriate adjustments to make the benchmarking standards more comparable.
(2) Pay attention to daily management and carefully collect data.
Incorporate the daily assessment into benchmarking management, define the main assessment indicators of benchmarking management, and focus on the assessment of output footage, labor efficiency, material consumption, power consumption indicators, recycling, repairing the old and utilizing the waste. To achieve five combinations, that is, the bidding work should be combined with production and operation tasks, with the implementation of post responsibility system at all levels, with team accounting, with performance appraisal, and with management innovation. From top to bottom, the standardization of benchmarking, institutionalization of rectification, standardization of management and maximization of benefits have been realized.
(3) Establish a monthly statistical index system and early warning mechanism for benchmarking management.
Every month, Jin Dong Company and the mines will arrange special personnel to carry out statistical summary, analysis and comparison on the benchmarking indicators, and prepare analysis reports. When there is a major abnormality in the indicator, a prompt warning will be issued, and the relevant departments will start an early warning analysis program to find out the reasons for the difference.
Five, pay attention to the effect evaluation, strict performance appraisal, to ensure that benchmarking management received the expected results.
(1) Establish a detailed quantitative evaluation system.
At the end of each year, we should evaluate the overall situation of benchmarking implementation in the past year, review and summarize achievements and experiences, reflect on finding gaps, fully evaluate and analyze, and persist for a long time. Make benchmarking regular, rectification institutionalized, management standardized and benefit maximized, truly reflect the achievements of benchmarking management, establish a long-term operation mechanism, and continuously improve and upgrade management. For indicators that have reached or are close to the advanced level, we should continue to lead, strive for higher target values, strive for domestic advancement, and constantly improve benchmark values; It is necessary to constantly improve the indicators between the industry level and benchmarking indicators, move closer to advanced indicators, compete with benchmarking and strive for first-class; It is necessary to carefully analyze the indicators below the benchmark index, find the gap, improve the deficiencies, narrow the gap with the benchmark index level, and strive to reduce the indicators below the industry average level year by year.
(2) Formulate supporting incentive policies and strictly evaluate the performance of benchmarking indicators.
Establish a dynamic operation mechanism of benchmarking management's monthly meeting notification, quarterly analysis and discussion, semi-annual summary, annual ranking and overall evaluation. Benchmarking management indicators should be linked to specific assessment methods and included in the monthly assessment meeting of Jin Dong Company, with positive incentives as the main assessment policy. At the end of each month, statistical indicators will be reported through the Jin Dong website, regular assessment meetings and other carriers to increase attention. At the end of each quarter, a special meeting will be held to analyze and discuss, find out the problem gap and formulate improvement measures. Annual ranking, reward the units with good annual total score and single index, and give informed criticism and economic punishment to the units with poor work, poor index and final ranking to ensure the implementation of benchmarking management.
(III) The Company will inspect and evaluate the work of all units and departments in benchmarking management.
Establish units and departments that have carried out solid activities and achieved practical results as advanced demonstration units or departments, and popularize their advanced experience; Other units and departments should add advanced demonstration units and departments to the benchmarking target, and form a good atmosphere of "comparing, learning, catching up and surpassing" within the company.
In a word, benchmarking is a complex system engineering, a dynamic process of keeping pace with the times and constantly innovating, and a process of continuous learning, striving for progress and overall improvement. In the new stage, only by focusing on the overall strategic deployment of the group company, can we further understand and grasp the essence of the benchmarking work, further broaden our thinking, actively think, master standardized management methods, persevere, strengthen measures, and earnestly grasp the benchmarking work.