摘要
本文就大中型煤炭企业吨煤成本高,经济效益低这一普遍现象,对目前煤炭企业成本管理的现状进行了深入的分析,揭示了传统成本管理存在的弊端,并提出加强成本管理措施。
According to the ordinary phenomena presently occurring in coal enterprises, high cost per T coal and low economic efficiency, the author analyzes deeply the current situation of cost management for coal enterprises to discover the disadvantages of traditional cost management, proposes many measures to strengthen it.
出处
《河北能源职业技术学院学报》
2007年第3期59-61,共3页
Journal of Hebei Energy College of Vocation and Technology
关键词
煤炭企业
成本管理
分析
措施
coal enterprises
cost management
analysis
measures
