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由于煤炭企业生产经营的特殊性,其成本的核算也有其特性。本文从成本管理的概念出发,首先分析了煤炭企业成本构成的特性,接着分析煤炭企业成本管理的现状和问题:管理层对成本管理不够重视,成本管理工作不够全面化,企业偏产量,轻成本,成本管理的市场意识薄弱。在此基础上,重点探讨了强化煤炭企业成本管理的对策及措施:重视成本管理,在全体员工中加强成本管理意识,推动成本管理全面化,通过科技来降低成本,加强成本分析,提高成本控制。具有一定的理论价值和实践指导。
Due to the particularity of coal production and management, the cost accounting also has its own characteristics. Based on the concept of cost management, this paper first analyzes the characteristics of the cost structure of coal enterprises, and then analyzes the current situation and problems of cost management in coal enterprises: the management does not pay enough attention to the cost management, the cost management is not fully comprehensive, the enterprise partial yield, the light cost , Cost management market awareness is weak. On this basis, it focuses on measures and measures to strengthen the cost management of coal enterprises: emphasizing cost management, strengthening awareness of cost management among all employees, promoting comprehensive cost management, reducing costs through science and technology, strengthening cost analysis and increasing cost control . Has a certain theoretical value and practical guidance.