摘要
价值链背景下,优化煤炭企业成本管理是谋求高质量健康发展的关键举措.基于煤炭产业价值链管理现状,以S企业为案例对象,结合煤炭企业生产运营实际,全面、系统地剖析成本管理问题,并提出相应对策,旨在提升煤炭行业成本管理质量,实现可持续发展.
Under the background of value chain,optimizing the cost management of coal enterprises is a key initiative to seek high-quality and healthy development.Based on the current situation of value chain management in the coal industry,taking S enterprise as the case object and combining with the actual production and operation of coal enterprises,we comprehensively and systematically analyze the cost management problems and put forward corresponding countermeasures,aiming at improving the quality of cost management in the coal industry and realizing sustainable development.
作者
寇淼
刘荣荣
Kou Miao;Liu Rongrong(Haojing College of Shaanxi University of Science and Technology,Xi'an Shaanxi 712046,China)
出处
《现代工业经济和信息化》
2024年第3期200-201,233,共3页
Modern Industrial Economy and Informationization
关键词
价值链管理
煤炭产业
成本管理
value chain management
coal industry
cost management