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随着经济全球化发展,企业间的竞争日趋多元化和白热化,企业要想生存就必须维持一定利润空间,必需加强企业成本管理。本文分析了煤炭企业成本管理的主要特点,提出了成本管理存在问题和对策。
With the development of economic globalization and increasingly diversified and intensified competition among enterprises, enterprises must maintain certain profit margins in order to survive and must strengthen their cost management. This paper analyzes the main features of the cost management of coal enterprises, puts forward the problems and countermeasures of cost management.