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煤炭经济在我国经济中占有重要地位,其作用不容忽视,面对日益激烈的市场竞争和有限的煤炭资源,煤炭企业成本管理的地位日益突显,有必要对其展开研究。文章对煤炭企业露天矿成本管控问题进行了探讨,分析了煤炭企业进行成本管控的特点及其推行全员目标成本的重要性,在此基础上结合实际工作经验,有针对性地提出了煤炭企业加强露天矿成本管控的对策与措施,具有一定的现实意义。
Coal economy occupies an important position in our economy. Its role can not be neglected. In the face of increasingly fierce market competition and limited coal resources, the status of cost management of coal enterprises is increasingly prominent, and it is necessary to study it. This article discusses the cost management and control of open pit mine in coal enterprises, analyzes the characteristics of cost management and control of coal enterprises and the importance of implementing the full target cost. On the basis of this, combined with practical work experience, the paper puts forward coal enterprises The measures and measures to control the costs of open-pit mines have certain practical significance.