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随着世界能源的不断开发,对自然资源需求的日益增长,煤炭生产越来越受到世界各国的重视,我国的煤炭生产历史由来已久,但是传统的生产经营缺乏管理体制,缺乏完善的运营体系。随着我国市场经济的不断深入,煤炭市场一直处于供不应求状态,煤炭价格的增长幅度远高于成本增长的幅度,因此煤炭企业往往在经营过程中重生产、轻成本。为此,本文就煤炭企业如何进行有效的成本管理进行了研究。首先,本文通过企业成本管理相关概念的界定,明确了煤炭企业的成本管理;通过对煤炭企业成本管理的现状分析,剖析了目前煤炭企业所面临的问题;最后,就以上问题探析了煤炭企业成本管理的思路。
With the continuous development of energy in the world and the increasing demand for natural resources, coal production has drawn more and more attention from all over the world. The history of coal production in China has a long history, but the traditional production and management lacks a management system and lacks a sound operating system . With the continuous deepening of China’s market economy, the coal market has been in short supply. The growth rate of coal prices is much higher than the growth rate of costs. Therefore, coal enterprises tend to re-produce and light costs in their business operations. For this reason, this article has carried on the research to how the coal enterprise carries on the effective cost management. First of all, this article clarifies the cost management of coal enterprises through the definition of the related concepts of enterprise cost management; analyzes the current problems facing the coal enterprises by analyzing the present situation of the cost management of coal enterprises; Finally, on the above problems, analyzes the cost of coal enterprises Management ideas.