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市场经济就是以市场为导向的经济体系,是以价格为导向的竞争经济。现代企业管理的目标已不再是短期内利润最大化,而是如何取得长期竞争优势,实现企业价值最大化。无论企业采用哪一种战略来开发其竞争优势,都离不开成本管理,企业成本管理是企业管理的重要组成部分,是实现现代企业管理目标的一个必要途径。强化现代成本管理新的手段和思路,对于提高煤炭企业的经济效益、提升市场竞争力,具有重大意义。
Market economy is a market-oriented economy and a price-oriented competitive economy. The goal of modern business management is no longer the short-term profit maximization, but how to obtain long-term competitive advantage, to maximize corporate value. No matter what kind of strategy the enterprise adopts to develop its competitive advantage, it is inseparable from cost management. Enterprise cost management is an important part of enterprise management and is an essential way to realize the goal of modern enterprise management. To strengthen the new means and thinking of modern cost management is of great significance to improving the economic efficiency of coal enterprises and enhancing their market competitiveness.