通过对国内经济形势及煤炭及相关行业的研判,及企业内部现状的分析,提出为实现企业降本增效的目标,推行以收定支考核机制,研究如何让集团的目标与企业班组的实际工作相关联,使集团目标真正落地,形成自上而下的严格的绩效考核机制及自下而上的降本增效的工作作风。 Through the analysis of the domestic economic situation and the coal and related industries, as well as the analysis of the internal status quo of the enterprises, the paper proposes that in order to achieve the goal of reducing costs and increasing profits, Work related to make the Group’s goal really landing, a top-down performance of the formation of a strict performance appraisal mechanism and bottom-up cost reduction and efficiency work style.