浅议煤炭企业成本管理与控制

Discussion on the Cost Management and Control of Coal Enterprises

煤炭市场的"黄金十年"培育和壮大了一大批大型煤炭企业。同时,高速发展期也掩盖了一些大型煤企自身存在的诸多问题。在新形势下,成本优势是企业在相当长时间内的重要竞争优势,抓好成本管控意义重大。论文参照集团公司旗下W公司,简要分析煤炭企业成本构成和成本核算的特点,阐述加强成本管控的措施,旨在提升煤炭企业成本管理水平和核心竞争力。

The "golden decade" of the coal market has nurtured and expanded a large number of large coal enterprises. At the same time, the period of rapid development has also covered up a number of problems existing in the large coal enterprises themselves. Under the new situation, cost advantage is an important competitive advantage for enterprises for a long time, and it is of great significance to pay attention to cost control. Referring to the W company of the group company, this paper briefly analyzes the cost structure and characteristics of cost accounting of coal enterprises, and expounds the measures to strengthen cost control, aiming at improving the cost management level and core competitiveness of coal enterprises.