浅谈如何加强煤炭企业的成本管理

How to Strengthen Cost Management of Coal Enterprise

阐述了煤炭企业的成本特点和成本管理的重要性。论述了煤炭企业的成本管理应实现以人为本的科学管理,通过教育和培训,提高全员素质,着眼于企业的整体目标和长远目标,采取经济与技术、价值与实物、制度与经济手段相结合的办法,实行预算控制,最大限度地降低产、供、销成本,达到以人治物的目的,促进成本管理。

Expounds the importance of cost characteristic and cost management of coal enterprise. Discusses that cost management of coal enterprise should realize scientific management with human - oriented. By teaching and training,raises staff quality. Focuses in the whole goal and long - term goal of coal enterprise. Adopts the way of uniting economy with technique, value with object and system with economy method. Carries out budget controlling. Cuts down cost most extremely of producing, supplying and sales. Achieves the purpose that person can administer object, promotes cost management