煤炭企业材料成本控制问题研究

Study on Material Cost Control of Coal Enterprise

分析了目前煤炭企业材料成本控制和管理中存在材料成本分解不科学、对地质条件和支护条件对材料成本变动的影响估计不足以及定额指标考核工作不到位等问题及原因,结合相关理论和实践提出了加强和提高煤炭企业材料成本控制和管理水平的建议和对策。

The paper analyzed the nonscientific break down of the material cost in the material cost control and management of the coal enterprise, the insufficient estimations of the geological conditions and support conditions affected to the cost varia- tion of the material, improper examination work of the rated index and others cause. In combination with the related theory and practices, the paper provided the proposals and countermeasures to enhance and improve the cost control and management level of the material in the coal enterprises.