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ID:20109954
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页数:22页
时间:2018-10-10
《浅析煤炭企业成本管理中的问题与对策》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、浅析煤炭企业成本管理中的问题与对策摘要成本管理是当前国内煤炭企业面临的一个比较薄弱环节。而对于煤炭企业而言,煤炭价格是由市场的供需状况所确定的,降低成本是煤炭企业追求经济效益的唯一且最有效的手段之一。近年来,煤炭企业面临着供大于需的状况,企业效益逐渐降低,由于煤炭企业自身限制,煤层开采深度和广度的提高,相应的技术升级投入和安全成本投入力度也会提高,加上原材料,人工价格的上涨,势必会造成煤炭企业成本的增加,压缩了企业的利润空间,削弱了煤炭企业在市场中的竞争力。运用先进成熟的成本管理理念、管理方法,优化已有的成本管理体系,是煤炭企业首要解决
2、的问题。本文首先进行了相关理论概述,其次提出了煤炭企业成本管理存在的问题,并对煤炭企业成本管理存在问题的原因加以分析,最后提出了解决的对策,以期对煤炭企业的成本管理提供一些帮助关键词:煤炭企业;成本管理;对策5.1-9,,services,andmakethecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictran
3、sportsystem,thusprotectingtheregionalpositionandachieveAbstractCostmanagementistheweaklinkinthestate-ownedenterprisesarefacing.Asforthecoalenterprises,coalpricesdeterminedbymarketsupplyanddemandsituationofbasic,reducethecostofcoalenterprisesistheonlywaytothepursuitofecon
4、omicefficiency.Inrecentyears,althoughthecoalenterpriseshavereversedthesituationformorethanneeded,graduallyimprovedenterpriseefficiency,butbecauseofrestrictionsoncoalenterprisesthemselves,withtheincreaseincoalproduction,coalminingtoimprovethedepthandthebreadth,technologyi
5、nvestmentandimprovementofthesafetyofthecorrespondinginvestmentalsoincreased,coupledwithrisingpricesofrawmaterials,itisboundtocauseincreasethecostofcoalenterprises,compressionoftheprofitsoftheenterprisespace,thecorrespondingweakeningofthecoalenterprisesintheindustry'scomp
6、etitiveness.Byusingthemethodofcostmanagementcostmanagementconceptandadvancedscientific,optimizetheexistingcostmanagementsystem,istheurgentneedtosolveproblemsincoalenterprise.Thisarticlefirsthascarriedonthesummaryofrelevanttheories,thenputforwardtheproblemsexistingintheco
7、alenterprisecostmanagement,andthecauseofthecoalenterprisecostmanagementproblemsareanalyzed,andfinallyputsforwardthemeasurestosolve,inordertoprovidesomereferenceforcoalenterprisecostmanagement.Keywords:coalenterprises;costmanagement;Countermeasures5.1-9,,services,andmaket
8、hecitymoreattractive,strengtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtrans
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