论文部分内容阅读
企业成本管理,是企业全员、全过程、全环节、全方位的管理。树立成本的系统管理观念和成本管理体系,以发展的观念去研究成本管理方式,用战略的眼光去分析降低成本的途径。当今煤炭行业形势下行,需要不断创新成本管理方式,以适应新形势下市场经济发展的需要。但目前大多数企业这种成本管理工作的力度不够。因此,必须强化企业成本意识,重视企业的战略成本管理,采取各种有效措施降低产品成本,从而实现企业价值最大化。
Enterprise cost management, is the full enterprise, the whole process, the whole link, a full range of management. Establish the concept of cost management system and cost management system, with the concept of development to study cost management, with a strategic perspective to analyze ways to reduce costs. Today’s coal industry situation downturn, the need for constant innovation cost management, in order to adapt to the new situation under the development of market economy. But at present, most enterprises do not do enough cost management. Therefore, we must strengthen the awareness of cost of the enterprise, pay attention to the strategic cost management of the enterprise, adopt various effective measures to reduce the cost of the product and realize the maximization of the enterprise value.