论煤炭企业成本管理

Cost Management for Coal Enterprises

指出了煤炭企业的生产特点,就煤炭企业目前的现状及煤炭企业在成本管理中存在的间题提出看法,从成本管理意识,技术与成本控制关系,实现管理目标成本等方面进行分析;并从创新成本管理方法和加强企业内部管理角度对如何加强煤炭企业的成本管理与控制进行论述。

The paper points out the produce characteristics of the coal business enterprises, and it also puts forward viewpoints on the problems of the current condition and the cost management for the coal enterprises ; carrying on analysis from the aspects of the management consciousness, and the relation between technique and cost control, and putting up discussion on how to strengthen the cost management and control of coal business enterprises from the method of innovation cost management and strengthening the internal management of business enterprise point of views.