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近年来,随着煤炭企业的快速发展,越来越多的企业涉足煤机市场,参与煤机市场竞争,致使煤机市场竞争越来越激烈,如何能更好地在市场中立足并发展,煤机企业,特别是传统的煤机企业意识到加强成本管理的重要性,而加强成本核算,提供成本核算数据的真实性可靠性,以利于企业进行有效的决策,显而更加重要。笔者结合所在企业的实际情况,对煤机企业核算中的几个问题谈谈自己的看法。
In recent years, with the rapid development of coal enterprises, more and more enterprises are involved in the coal machine market and are participating in the competition in the coal machine market. As a result, the competition in the coal machine market is getting fiercer and fiercer and how they can better gain a foothold in the market. Coal-mining enterprises, especially traditional coal-mining enterprises, are aware of the importance of strengthening cost management. It is even more important to strengthen the cost accounting and provide the authenticity and reliability of costing data in order to facilitate effective corporate decision-making. The author combined with the actual situation of the enterprise, on the coal business accounting several issues to talk about their own views.