煤炭企业全成本管理体系的构建与实施研究

Research on the construction and implementation of the total cost management system of coal enterprises

我国煤炭行业环境发生较大变化,传统的成本管理方法已经难以适应煤炭企业的发展需求,战略成本管理、作业成本管理等更能适应企业发展的需求。介绍了国内外对煤炭企业成本管理的研究现状,分析了煤炭企业成本管理中存在的问题以及实施全成本管理的必要性,研究构建与实施全成本管理体系,为加强煤炭企业成本管理提供参考。

The current environment of my country’s coal industry has undergone major changes,and traditional cost management methods have been difficult to adapt to the development needs of coal enterprises. As a result,it is gradually replaced by more scientific cost management systems such as strategic cost management and activity cost management,which are more adaptable to the development needs of enterprises. It the current research status of cost management of coal enterprises at home and abroad was introduced,the problems in cost management of coal enterprises and the necessity of implementing full cost management were analyzed,the construction and implementation of a full cost management system was studied,and it provides references for strengthening cost management of coal enterprises.