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成本管理可谓是煤炭企业生产、经营管理过程中的一个重要环节。煤炭行业间的竞争,主要反映在是价格的竞争上,然而成本决定价格,这种竞争实质上是成本的竞争。企业成本的管理水平,能够决定企业的竞争力。煤炭行业因其成本的特殊性,对成本的管理控制提出了更高的要求,本文以煤炭企业成本管理为重点,深入对煤炭企业成本管理做一下探讨。
Cost management can be described as an important part of the coal production and operation management process. The competition among the coal industry is mainly reflected in the price competition. However, the cost determines the price, and the competition is essentially the cost competition. Enterprise cost management level, can determine the competitiveness of enterprises. Due to the particularity of its cost, the coal industry puts forward higher requirements on the management and control of the cost. This paper focuses on the cost management of the coal enterprise and makes in-depth discussion on the cost management of the coal enterprise.