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企业的发展离不开管理,成本管理是生产经营活动中的重要环节,是企业在市场竞争中立足的关键因素。成本是企业在生产经营的过程中消耗的人力、财力、物力的总和,它间接地反应了企业的工作质量和劳动成果。企业成本管理水平的高低决定着企业在竞争中的成败,做好成本管理与控制是保持煤炭企业高经济效益的根本途径。本文根据煤炭企业成本构成的特殊性分析了当今煤炭企业成本管控中存在的问题。
The development of enterprises is inseparable from the management, cost management is an important part of production and business activities, is the key factor in the market competition in enterprises. The cost is the sum of manpower, financial resources and material resources consumed by enterprises in the process of production and management. It indirectly reflects the quality of work and the fruits of work in enterprises. The level of enterprise cost management determines the success or failure of the enterprise in the competition, good cost management and control is to maintain the high economic efficiency of coal enterprises the fundamental way. Based on the particularity of the cost structure of coal enterprises, this paper analyzes the problems existing in the cost control of coal enterprises today.