摘要
介绍了煤炭企业成本管控体系研究的背景和内容,对基于内部市场化运作的成本管控体系进行了详细阐述,并对其实施成效进行了分析。
The paper introduced the background and contents of the study on the cost management and control system of the coal enterprises. The paper had a detail statement on the cost management and control system base on the internal marketiza- tion operation. The paper analyzed the implemented effect.
出处
《煤炭经济研究》
2013年第3期76-79,共4页
Coal Economic Research
关键词
内部市场化管理
成本管控
核心竞争力
煤炭企业
internal marketized management
cost management and control
core competitive power
coal enterprise
