中小煤炭企业材料成本管理研究

Research on material cost management in medium and small coal enterprises

从煤炭企业材料消耗的特殊性着手,指出当前中小煤炭企业材料管理中存在的一些普遍问题,结合国内外先进的管理经验,对煤炭企业的需求分析环节、采购规划环节、库存规划环节等进行了分析,并提出相关对策和建议。

The common problems of material management in medium and small coal enter- prises have been studied from material consumption point view. Based on the advanced manage- ment experiences in domestic and foreign countries, the coal enterprises have been analyzed and managed from three aspects, including requirement analysis, procurement planning and inventory planning. The countermeasures and suggestions have been proposed in this paper.