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近年来,次贷危机引发的全球金融风暴,给中国经济与其实体经济带来了巨大的影响,使中国经济因国际市场对中国产品需求下降,而出现了快速下滑的趋势,由于煤炭行业也收到经济危机的影响,国内煤炭的需求逐渐减少,很多进口煤炭的价格低于国内价格,造成国内煤炭销售量锐减。煤炭行业也不可避免的受到较大的影响,面对煤炭销售价格持续下跌、煤炭企业存煤堆积如山、资金回笼困难的境遇,煤炭企业该如何通过完善内部成本管理,降低生产经营成本,来渡过困难时期显得尤为重要。为了促进煤矿企业内部成本管控结构不断发展完善,本文结合笔者自身管控经营成本的工作经验,从现代煤炭企业成本管理的特性入手,针对煤炭企业成本管理中存在的问题进行了探讨,并针对具体问题提出了有效的应对措施。
In recent years, the global financial turmoil triggered by the subprime mortgage crisis has brought tremendous impact on China’s economy and its real economy. As a result, the Chinese economy has seen a rapid decline due to the drop in demand for Chinese products in the international market. Since the coal industry also received As a result of the economic crisis, the demand for domestic coal gradually decreased. The prices of many imported coal were lower than the domestic prices, causing the sales volume of domestic coal to drop sharply. The coal industry is also inevitably affected by the greater impact of the face of coal sales prices continued to fall, the accumulation of coal mining companies mountainous, capital recovery difficult situation, how the coal business by improving the internal cost management, reduce production costs, come to Too difficult time is particularly important. In order to promote the continuous development and perfection of the internal cost control structure in coal mines, this article starts with the author’s own experience in managing operating costs. Based on the characteristics of cost management in modern coal mines, this paper discusses the existing problems in the cost management of coal mines, Put forward effective countermeasures.