在国内外竞争激烈的环境中,企业了解每个产品或服务的成本,识别哪些成本是盈利的,哪些成本对间接费用和最终盈利能力是有贡献的十分重要,这些成本信息的管理决策行为直接影响到企业的盈利能力和生存空间。本文对煤矿企业的材料成本进行了分析,并对如何控制其大小提出了自己的建议。 In a highly competitive environment at home and abroad, it is important for firms to understand the costs of each product or service, identify which costs are profitable, and what costs contribute to both overhead and ultimate profitability. The management decisions of these cost information are straightforward Affect the profitability of enterprises and living space. This paper analyzes the material costs of coal mines, and puts forward my own suggestions on how to control its size.