摘要
在当前经济增长乏力,煤炭市场供大于求,煤炭售价持续下跌的情况下,煤炭企业经营异常困难,市场竞争更加激烈,成本优势对于企业战胜困难攸关重要。针对当前煤炭企业成本管控存在的问题,从观念转变、过程管控、管理手段等环节入手,提出全员参与成本管理、全过程进行成本管理、依托ERP管理系统,实现精细化成本管控等对策建议。
Under the present economic growth with insufficient force, the supply of the coal market over the demands and coal sales prices continuously declined, the operation of the coal enterprises was extreme difficult, the market competition would be more violent and the cost advantage would be the critical important for the enterprises to overcome the difficulties. According to the problems existed in the cost management and control of the present coal enterprises, from the idea change, process man- agement and control, management means and other links, the countermeasures of the all staff participation in the cost manage- ment, the cost management of the full process, the management system based on ERP and the fine cost management and con- trol were provided.
出处
《煤炭经济研究》
2016年第6期81-83,共3页
Coal Economic Research
关键词
市场形势
成本管理
对策
煤炭企业
market situation
cost management
countermeasure study
coat enterprises
