摘要
煤炭企业必须实施战略成本管理才能保证煤炭企业长久的生存与发展,在煤炭企业的日常生产中实施战略成本管理,有利于改善和加强煤炭企业的经营管理。本文浅谈了成本管理的意义、发展、方法措施三个方面。
Coal mining enterprises must implement strategic cost management to ensure long-term survival of the coal enterprises and development. Implementation of strategic cost management in daily production of coal business, helps to improve and strengthen the management and operation of coal enterprises. The paper analyses development and management measures and methods three aspects of cost management.
出处
《价值工程》
2010年第10期52-52,共1页
Value Engineering
关键词
煤炭企业
成本管理
coal mining enterprises
cost management
