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企业管理其根本意义就是成本管理,降低成本是企业生存的关键,尤其是煤炭企业,成本决定着企业的命运。因此,决定成本高低的成本管理值得重视并大力提倡。提高全员成本管理意识,制订切实可行的成本管理办法,才能增加盈利和市场竞争力。
The fundamental meaning of business management is cost management, reducing costs is the key to business survival, especially coal enterprises, the cost determines the fate of enterprises. Therefore, the cost of determining the level of cost management worthy of attention and strongly advocated. In order to increase profitability and market competitiveness, it is necessary to raise the awareness of full cost management and formulate practical cost management measures.