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随着市场竞争愈加激烈,我国煤炭企业的经济效益处于逐渐下滑的趋势,天然气资源的开发和推广让煤炭企业面临着更大的压力,在提价空间有限的情况下向成本要效益成为了当前煤炭企业的必然选择。现阶段很多煤炭企业成本管理工作依旧存在着事前控制少、事中控制薄弱以及事后控制紊乱的问题,也也说明了煤炭企业强化成本管理,采取科学手段控制生产成本具有非常重要的意义。本文分析了煤炭企业成本控制的特点,并就如何做好成本控制管理提出了几点建议。
With the increasingly fierce market competition, the economic benefits of China’s coal enterprises are gradually declining. The development and promotion of natural gas resources will put coal enterprises under greater pressure and become cost-effective under the circumstance of limited price space The inevitable choice of coal enterprises. At this stage, there are still many problems in coal enterprise cost management such as less prior control, weaker control and disorder control afterwards. It also shows that it is of great significance for coal enterprises to strengthen cost management and take scientific measures to control production costs. This paper analyzes the characteristics of cost control in coal enterprises, and puts forward some suggestions on how to control costs well.