摘要
面对我国经济进行深度结构调整、日益注重低碳环保、煤炭呈现出需求疲软的严峻形势,加强成本管控以提升利润空间成为煤矿长远发展的重要途径,本文旨在分析国内外的相关研究现状,为煤矿材料成本全过程控制的进一步研究提供基础支持。研究表明,目前国内外学者对于煤矿材料成本的研究仅停留在总体控制方法、措施的简单阐释层面上,缺乏全过程详细完整具备操作性控制体系的设计,且缺乏从煤矿材料使用闭环系统前后各相关环节联系的角度进行成本控制的思路。
Faced with China's economic restructuring deeply,increasing attention on low-carbon environment,and weak demand of coal,strengthening cost control to improve profit margins becomes an important way to long-term development of coal mines.Therefore,it has a strong practical significance to study coal mine controllable cost material.This article aims to analyze the current related research literature at home and abroad,and then provide a basis for further research to support the entire process of coal mine material cost control.Studies have shown that:the current domestic and foreign scholars' studies rest on a simple interpretation of the overall control method,lacking a detailed and operable design of the entire process,and also lacking the cost control ideas that using coal mine by all related aspects from a closed-loop system.
出处
《山东科技大学学报(社会科学版)》
2016年第1期80-83,92,共5页
Journal of Shandong University of Science and Technology(Social Sciences)
关键词
煤矿材料成本
全过程
闭环系统
成本控制
研究综述
coal mine material costs
entire process
closed-loop system
cost control
research summary