论文部分内容阅读
面对市场的日益激烈的竞争,煤炭企业必须加强自身的成本预算,使其成为竞争优势的重要途径之一。由于煤炭企业生产条件具有不可预见性,资源赋存的方式比较复杂,安全、资源、环境等产业政策正在逐渐发生大的变化,因此建立一种符合自身生产特点、经营管理的成本管理并且控制机制,才能使煤炭企业的整体竞争力得到逐步的提高。
Faced with the increasingly fierce competition in the market, coal companies must strengthen their own cost budget, making it one of the important ways to gain competitive advantage. Due to the unpredictability of the production conditions of coal enterprises and the complicated way of occurrence of resources, the industrial policies of safety, resources and environment are gradually undergoing major changes. Therefore, a cost management and control mechanism that is in line with its own characteristics of production and operation and management is established , In order to make the overall competitiveness of coal enterprises have been gradually improved.