摘要
结合煤炭企业的生产实际,介绍了原材料成本在煤炭企业成本构成及成本管理中的地位。通过分析当前煤炭企业原材料成本管理中存在的问题,提出加强原材料成本指标分解的精准度、强化原材料的定额化管理、提高废旧原材料的回收利用率等相关对策,以加强材料成本的管理。
In combination with the production reality of the coal enterprises, the paper introduced the raw material cost in the positions of the cost composition and cost management in the coal enterprises. With the analysis on problems existed in the present raw material cost management of the coal enterprises, the paper provided to enhance the resolution accuracy of the raw material cost index, intensify the quota management of the raw material, improve the recovery and utilization rate of the waste material and others to enhance the management of material cost.
出处
《煤炭经济研究》
2012年第9期88-90,共3页
Coal Economic Research
关键词
原材料
成本管理
策略
分析
煤炭企业
raw material
cost management
strategy
analysis
coal enterprise
