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从煤炭企业生产用材料采购成本的构成上,分析了实施成本控制的各个环节,提出材料采购成本控制的方法以及有效实施的保障措施。
Based on the composition of purchasing cost of production materials for coal enterprises, the various aspects of cost control are analyzed, and the methods to control the cost of materials procurement and the safeguards for effective implementation are put forward.