煤炭企业实行投入产出总承包,是经济体制改革的一大进展,给企业带来了压力和动力,使企业经济责任制不断完善,挖掘了内部潜力,提高了经济效益。 煤炭行业除主要材料外,要计算每个品种的单耗,确有困难。为了考核煤炭生产物资消耗水平,以“吨煤材料费”作为衡量物资消耗的综合指标,较为方便合理。 The implementation of the general contracting of input and output by the coal industry is a major development of the economic system reform. It has brought pressure and motivation to the enterprises, continuously improved the economic responsibility system of the enterprises, tapped the internal potential and raised the economic benefits. In addition to the main materials in the coal industry, it is indeed difficult to calculate the unit consumption of each variety. In order to assess the level of consumption of coal production materials, “tons of coal material costs” as a comprehensive measure of material consumption, more convenient and reasonable.