摘要
新形势下,在煤炭企业实施低成本管理战略,大力提高其成本管理水平,已成为煤炭企业当前在市场竞争中实现更好发展的重要前提。文章主要强调了加强煤炭企业成本管理的必要性和重要意义,并对成本管理存在的局限性和弊端进行分析,在此基础上深入探讨实现煤炭企业成本管理的有效措施和途径,通过加强煤炭企业成本管理全力促进煤炭企业更好更快发展。
Under tδhe new situation, in the coal enterprise carries out low cost management strategy, vigorously improve the cost management level, has become the current coal enterprises in the market competition to achieve better development premise.This paper emphasizes the importance of the cost management of coal enterprises the necessity and important significance of cost management, andthe limitation and malpractice to carry on the analysis, based on in-depth discussion of cost management for coal enterprises to achieve the effective measures and means, through strengthening the cost management of coal enterprises, to promote better and faster development of coal enterprises.
出处
《煤炭技术》
CAS
北大核心
2013年第7期269-270,共2页
Coal Technology
关键词
成本管理
局限性
解决路径
cost management
limitation
solution path