摘要
煤矿生产是地下作业,受自然条件的制约,成本与其他行业相比,具有复杂性、变化大、固定成本高等特点。煤炭企业应加强成本创新管理,通过创新管理,提升企业核心竞争力。本文针对煤矿成本特点及存在的问题,提出了应用目标成本法控制成本的管理思路,为煤矿转变成本管理模式提供参考。
Coal mine production is underground operations,it is restricted by natural conditions,when its cost compared with other industries, characteristics of complex, changeable, high fixed costs are showed.Coal enterprises should enhance cost innovation management and enhance their core competitiveness throughinnovation management. In this paper,according to the characteristics of coal mine cost and existing prob-lems,the management idea that uses the target cost method to control the cost is put forward,which pro-vides reference for changing the cost management mode of coal mines.
出处
《神华科技》
2017年第12期31-34,共4页
Shenhua Science and Technology
关键词
煤矿企业
目标成本
成本管理
Coal Mine Enterprises
Target Cost
Cost Management
