健全成本考核是煤炭企业降低成本的保障

Sound Cost Assessment is the Guarantee for the Cost Reduction of Coal Enterprises

煤炭企业在生存发展过程中，外有同业竞争和经济波动等不利因素制约，内有巷道不断延伸和改善员工福利待遇的压力，要在激烈的市场竞争中求得生存并不断发展，唯一的出路就是不断降低成本，而成本的降低离不开健全的成本考核制度。因此，建立健全成本考核制度是煤炭企业降低成本的有效保障。

In the process of survival and development of coal enterprises, outside there is competition and economic fluctuations and other unfavorable factors, and inside is the pressure from the roadway extension and improvement of employee benefits. To survive and continue to develop in fierce competition, the only way out is to continually reduce costs, while the cost reduction can not do without a sound cost assessment system. Therefore, the establishment of a sound cost assessment system is an effective guarantee for the cost reduction of coal enterprises.