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针对煤炭企业成本管理的现状,结合煤炭企业成本特点及构成因素,提出新形势下煤炭企业成本管理要从片面的经营成本控制转向战略成本管理,通过整体运作达到降低企业成本。
According to the current situation of cost management in coal enterprises and the characteristics and components of the cost of coal enterprises, this paper proposes that the cost management of coal enterprises in the new situation should shift from one-sided operation cost control to strategic cost management and reduce the cost through overall operation.