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近年来,由于受煤炭行业在“黄金期”新建和改扩建项目产能集中释放,国内经济增速放缓,以及环境污染治理力度不断加大等因素影响,煤炭市场供大于求的矛盾严重,市场竞争日益激烈,煤炭企业经营大多陷入经营困境。在激烈的市场竞争中,寄希望通过增加煤炭品种、提升煤炭产品质量对同类企业形成竞争优势已很难奏效。因此,煤炭企业通过强化内部成本管理,形成企业价格优势入手,提升市场竞争力就显得尤为重要。目标成本管理作为较为优秀的成本管理模式,较好的解决了煤炭企业成本管理中预算制定不科学、管理责任不清晰、工作效率低等问题。本文将通过对煤炭企业推行目标成本管理模式的探讨,为煤炭企业增强成本管控能力,提升产品竞争优势提供一定的参考。
In recent years, due to the coal industry in the “golden period ” new and renovation and expansion project focused on the release of production capacity, the domestic economic slowdown, as well as the increasing intensity of environmental pollution control and other factors, the coal market oversupply , The market competition is fiercer and fiercer, most of the coal enterprises are in the predicament of operation. In the fierce market competition, we hope that by increasing the variety of coal, improving the quality of coal products to form a competitive advantage for similar enterprises has been very difficult to work. Therefore, the coal enterprises through the internal cost management to strengthen, the formation of enterprise price advantage to start to enhance market competitiveness is particularly important. As a good cost management model, the target cost management better solves the problems of unscientific budget setting, unclear management responsibilities and low work efficiency in the cost management of coal enterprises. This article will discuss the implementation of the target cost management model for the coal enterprises, and provide some references for the coal enterprises to enhance their cost management and control ability and enhance their competitive advantages.