摘要
在激烈竞争的市场经济体制下,运输企业这一附属的服务行业面临着各种压力。依据对江西铜业股份有限公司旗下德兴铜矿运输部成本管理进行了调研,并根据运输企业成本构成特点,从对成本管理事前、事中、事后等过程,探讨相应的成本控制方法和途径,并提出了加强运输企业成本控制的有效措施。
The transport enterprise faces enormous market pressure in the competitive market. According to the cost management research of transportation departmentand the characteristics of transportation enterprise cost, this paper discusses the corresponding cost control methods and ways on the process of cost management, and puts forward effective measures to strengthen the cost control of transportation enterprise.
作者
蒋松谕
蒋日章
JIANG Song-yu JIANG Ri-zhang(Agricultural University of Hebei Province, Baoding, 071001, Hebei, China Dexing Copper Mine of JCC, Dexing 334224, Jiangxi, China)
出处
《铜业工程》
CAS
2017年第5期5-10,共6页
Copper Engineering
关键词
调研
运输企业
成本管理方法
途径
措施
investigation and research
transportationenterprises
cost management method
way
measures
