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在当前经济增长乏力,煤炭市场供大于求,煤炭售价持续下跌的情况下,煤炭企业经营异常困难,市场竞争更加激烈,成本优势对于企业战胜困难攸关重要。针对当前煤炭企业成本管控存在的问题,从观念转变、过程管控、管理手段等环节入手,提出全员参与成本管理、全过程进行成本管理、依托ERP管理系统,实现精细化成本管控等对策建议。
Given the current sluggish economic growth, the oversupply of the coal market and the continued drop in the coal price, the coal enterprises are operating extremely hard and the market competition is more fierce. The cost advantage is crucial for the enterprises to overcome the difficulties. In view of the existing problems in cost control of coal enterprises, this paper puts forward the suggestions of full participation in cost management, cost management in the whole process, and relying on ERP management system to realize meticulous cost control and control from the aspects of concept change, process control and management.