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随着中国特色社会主义经济体制改革的不断深入,市场经济的发展可谓迅猛之极,与此同时,煤炭的价格也完全放开,煤炭将完全走向自由市场,在世纪初我国加入WT0以后,煤炭市场不断受国际市场的影响,价格、渠道、运输都在发生着很大的变化,煤炭企业要想在这样激烈的竞争中取胜,必需有效加强企业成本的管理。本文通过针对煤炭企业成本控制过程中存在的问题及现状,进行详细的分析与探讨,提出建立健全煤炭成本管理体系,强化煤炭成本管理中的目标成本管理,不断改良和完善成本管理的方法,加强煤炭企业成本管理。
With the deepening of the reform of the socialist economic system with Chinese characteristics, the development of the market economy can be described as extremely rapid. At the same time, the price of coal is completely liberalized and the coal will move entirely to the free market. After China joined WT0 at the beginning of this century, coal The market is constantly influenced by the international market. Prices, channels and transportation have undergone great changes. If coal companies want to win such fierce competition, they must effectively strengthen the management of enterprise costs. This paper analyzes and discusses the problems existing in the cost control process of coal enterprises in detail and puts forward the methods of establishing and perfecting the coal cost management system, strengthening the target cost management in the coal cost management and constantly improving and perfecting the cost management, Coal Enterprise Cost Management.