摘要
结合煤炭企业的生产实际,分别从加强材料成本预测,建立材料成本责任中心,考核跟踪管理及加大回收修旧力度等几方面介绍了如何控制和加强材料成本的管理,对企业降低成本,提高效益具有重要意义。
This article unifies the coal enterprise the production reality, separately from reinforcement cost fore cast; Establishment material cost responsibility center; The inspection track managed and enlarges the recycling to repair the old dynamics and so on several aspects to introduce how controlled and the reinforcement cost management, reduced the cost to the enterprise, enhanced the benefit to have the vital significance.
出处
《煤炭技术》
CAS
2006年第3期137-138,共2页
Coal Technology
关键词
煤炭企业
材料成本
成本控制
coal enterprise
material cost
cost control