论文部分内容阅读
一直以来,我国煤炭企业的成本管理主要着重于产品生产过程中的成本控制,却较少涉及对外部环境的分析,对引发成本的动因缺乏正确的分析了解。种种不良原因导致的结果大大的缩小了企业管理者的视野,使得各种潜在的可能性,有效的管理方法得到了极大的束缚。煤炭企业领导者要想打破诸多束缚改变这一状况就需要改变战略战线,力求在以成本管理方面为突破口加强管理层面的理论研究及实践探索。
All along, the cost management of coal enterprises in our country mainly focuses on the cost control in the process of product production, but it seldom involves the analysis of the external environment, and lacks the correct analysis and understanding of the causes of the cost incidents. The result of various adverse causes has greatly narrowed the field of vision of enterprise managers, making all kinds of potential possibilities and effective management methods greatly constrained. If leaders of coal enterprises want to break the many constraints to change this situation, they will need to change their strategic front and strive to strengthen theoretical research and practical exploration of management at a breakthrough point in cost management.