摘要
以建立成本中心加强成本管理,在煤炭企业中的特殊作用为题材。论述了只有加强成本管理,才能使煤炭企业得以生存,才能保证企业稳步发展,使企业经济效益进一步提高,实现扭亏为盈。
To establish a cost center to enhance cost management in the coal enterprises in the special role as his subject. Only by strengthening cost management are discussed in order to allow coal enterprises to survive and to ensure steady development of enterprises so that enterprises to further improve economic efficiency and achieve profitability.
出处
《经济研究导刊》
2010年第6期84-85,共2页
Economic Research Guide
关键词
成本
中心
管理
效益
cost
center
management
efficiency
