加强成本管理实现经济效益最佳化——对煤炭企业转变经济增长方式的思考新汶矿务局梁树礼赵建伟一、提高成本意识，为降低生产成本奠定思想基础众所周知，产品成本是反映企业总体管理水平的综合指标，企业的产量、品种、消耗、价格、劳动等各项工作的结果都在成本上得到体... Strengthen Cost Management to Optimize Economic Benefits—Thinking about the Transformation of Economic Growth Modes for Coal Enterprises Xinwen Mining Bureau Liang Shuli Zhao Jianwei I. Raising the awareness of cost and laying down the ideological foundation for reducing production costs It is well known that product cost reflects the overall management level of the enterprise. The comprehensive indicators, the company’s output, variety, consumption, price, labor and other work results are all in terms of cost...