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本文依据成本管理法,对煤炭企业成本费用预控管理内涵、煤炭企业成本管理存在的问题进行了阐述,进而研究建立成本费用预控管理体系的应对策略。
Based on the cost management method, this paper elaborates on the connotation of precontrol management of cost and expense in coal enterprises and the problems existing in the cost management of coal enterprises, and then studies how to set up the precontrol management system of cost and expense.