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通过对成本、成本管理的描述和煤炭企业成本管理特点的剖析,归纳出了现阶段煤炭企业成本管理的现状,综合分析现阶段煤炭企业成本管理滞后的原因,提出了煤炭企业降低成本的有效途径。
Through analyzing the characteristics of cost and cost management and the characteristics of cost management in coal enterprises, the current situation of cost management in coal enterprises is summarized. The reasons for the lagging cost management in coal enterprises are analyzed synthetically. An effective way to reduce costs for coal enterprises is proposed .