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对煤炭企业成本管理的现状及所存在的问题进行了分析;认为,企业要以成本定额为基础,以成本控制为手段,以信息技术为支撑的等应对措施,以改变煤矿粗放式管理模式,实现精细化管理质的飞跃。
The status quo and existing problems of cost management in coal enterprises are analyzed. It is considered that enterprises should change the extensive management mode of coal mines based on cost quota, cost control and information technology as countermeasures, To achieve a qualitative leap in management.