摘要
本文主要从以下几个方面对煤炭企业成本管理问题进行探讨。首先,分析了煤炭企业成本的构成与特点,重点剖析了煤炭企业成本影响因素;然后,指出煤炭企业成本管理中现存的主要问题与不足;最后,针对各种问题提出相应解决途径并提出建议。
Firstly, this paper analyzes the composition and characteristics of the cost of coal enterprises, focuses on the analysis of influencing factors of the cost of coal enterprises; and then, points out the existing problems and shortcomings of coal enterprise cost manazement; Finally, the proposes correspondin~ solutions and suggestions for a variety of issues.
出处
《价值工程》
2013年第1期131-132,共2页
Value Engineering