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众所周知,煤炭也是一个相对而言收益较高的行业,对煤炭企业来说,要实现高收益必须明确认识到成本管理的的重要性。现阶段我国很多煤炭企业在成本管控中所使用的方法都比较粗放式,具体而言就是只重视产出率,而在前期的投入上却没有做过多的控制,也就是忽略了生产成本控制。因此如何在实现高收益的基础上进一步降低成本投入使现阶段我国煤炭企业应该重点考虑和研究的问题。基于此,文章在分析了煤炭企业成本构成特征后,进一步提出目标管理法的特点及其在煤炭企业成本管控中的应用,仅供参考。
As we all know, coal is also a relatively high-yielding industry. To coal enterprises, the realization of high returns must clearly recognize the importance of cost management. At this stage, many coal enterprises in our country use more extensive methods in cost control. Specifically, they only pay attention to the output rate. However, they have not done too much control over the input in the early stage, which neglects the control of production costs . Therefore, how to further reduce the cost of investment on the basis of realizing high returns makes the coal enterprises in our country focus on the issues that should be considered and studied at this stage. Based on this, after analyzing the characteristics of the cost structure of coal enterprises, the article further puts forward the characteristics of the target management method and its application in the cost control of coal enterprises for reference purposes only.