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在激烈的市场竞争中,经济效益是企业赖以生存和发展的物质基础,而煤炭企业要提高经济效益,必须加强企业成本管理。本文分析了当前我国煤炭企业成本管理存在的问题,提出了煤炭企业成本管理与控制的具体措施,来提高企业的竞争能力和实现煤炭企业持久的经济效益,以便在竞争中处于较有利的地位。
In the fierce market competition, economic benefits are the material basis for the survival and development of enterprises. However, to improve the economic benefits, coal enterprises must strengthen the cost management of enterprises. This paper analyzes the existing problems in cost management of coal enterprises in our country and puts forward specific measures for cost management and control of coal enterprises in order to improve the competitiveness of enterprises and achieve long-term economic benefits for coal enterprises so as to be in a better position in the competition.