摘要
针对当前煤炭企业成本管理中存在的问题,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。
Discusses that cost management of coal enterprise should go on scientific management with human - centered. By teaching and training, terprise. Adopts the way of uniting raises workers quality. Focusing on the whole goal and long - term goal of coal eneconomy with technique, value with object and system with economy method. Implements budget controlling. Reduces cost most extremely of producing, supplying and sales. Achieves that person could administer object, promotes cost management.
出处
《山西焦煤科技》
2009年第8期40-43,共4页
Shanxi Coking Coal Science & Technology
关键词
煤炭企业
成本
管理
控制
经济效益
Coal enterprise
Cost
Management
Control
Economic benefits
