摘要
由于我国国有煤炭企业起步较晚,在经营经营成本管控理念、生产经营成本管控方式方面相对落后,成本的控制深度与广度也不合理。这就造成了生产过程中存在很大一部分的经济效益的浪费。介绍了先进的经营成本管控理念和方法,对生产经营的各个环节进行有效的经营成本管控,以期为国有煤炭企业的经营成本管控提供借鉴,推动国有煤炭企业的健康、稳定发展。
Because of the late start of China’s state-owned coal enterprises, they are relatively backward in terms of operating cost control concept, production and operation cost control methods, and the depth and breadth of cost control are unreasonable. This has caused a large part of the economic benefits of the production process to be wasted. In this paper, we will elaborate advanced operation cost control concept and methods, and carry out effective operation cost control in all aspects of production and operation, in order to provide reference for the operation cost control of state-owned coal enterprises and promote the healthy and stable development of state-owned coal enterprises.
作者
韦芳
Wei Fang(Ximing Mine,Shanxi Coking Coal Xishan Coal&Electric Group Company,Taiyuan Shanxi 030053)
出处
《现代工业经济和信息化》
2022年第12期228-229,共2页
Modern Industrial Economy and Informationization
关键词
国有煤炭企业
精细化管理
经营成本管控
state-owned coal enterprises
refinement management
operation cost control
