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对当前国有煤炭企业成本现状的思考 被引量:1

Thinking about the Status quo of the Cost in Present State-owned Coal Mining Enterprises
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摘要 针对社会主义市场经济体制建立过程中,由于国有煤炭企业的经营机制和管理体制不健全,以及企业外部条件的制约而产生的国有煤炭成本压力增大、盈利空间减少等问题,提出国有煤炭企业要想在激烈的市场竞争中取得生存和发展,就必须充分认识其成本现状和面临的困难、存在的问题,认真研究并制订减轻成本负担的相应对策。 In the process of establishing the socialist market economic system, state-owned coal mining enterprises encounter many new problems such as management system and mechanism should be perfected, the pressure of the coal cost is mounting, and the space of the profit is reducing because of the external limitation of the enterprises. In allusion to these situations, the paper has put forward that state-owned coal mining enterprises should realize the status quo of cost and the difficulties facing, research and establish corresponding countermeasure of reducing the cost, if it wants to service in fierce market competition.
作者 韩飞
出处 《太原科技》 2007年第12期38-39,共2页 Taiyuan Science and Technology
关键词 国有煤炭企业 成本现状 成本负担 思考 state-owned coal mining enterprises the status quo of the cost the burden of cost thinking
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  • 1张树茂,张忠义,刘克鄞.煤炭企业成本费用管理[M].北京:煤炭工业出版社,1996.

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