煤炭企业成本管理体系研究与提升措施

Research on Cost Management System and Enhancement Measures for Coal Enterprises

企业成本管理体系在财务管理中发挥着重要的作用,对企业的长久发展影响深远。在新的市场机制运行下,我国对煤炭企业的补助越来越少,由于部分煤炭企业不能很好地应用成本管理体系,导致企业的生产运营成本不断上升,不利于提升企业的市场竞争力。基于此,研究了企业成本管理体系的发展阶段,从它的雏形、形成和发展三个方面展开,对比了传统成本管理方法和现代成本管理方法的优劣。针对企业成本管理体系中的问题,提出了优化措施,确保成本管理体系能够顺利实施,有助于企业更好地了解自身产品结构,统筹规划、节省成本,提高企业的市场竞争力,提高企业的经济效益,促进企业实现可持续发展。

Enterprise cost management system plays an important role in financial management and has a profound impact on the long-term development of enterprises.Under the operation of the new market mechanism,China's subsidies for coal enterprises are becoming less and less,and as some coal enterprises cannot apply the cost management system well,the production and operation costs of enterprises are rising,which is not conducive to enhancing the market competitiveness of enterprises.Based on this,the development stages of the enterprise cost management system are studied,from its embryonic form,formation and development in three aspects,comparing the advantages and disadvantages of traditional cost management methods and modern cost management methods.In view of the problems in the enterprise cost management system,various optimisation measures are proposed to ensure that the cost management system can be implemented smoothly,which helps the enterprise to better understand its own product structure,co-ordinate planning,save costs,improve the market competitiveness of the enterprise,enhance the economic benefits of the enterprise and promote the enterprise towards the road of sustainable development.