浅析煤炭企业本成管理中的问题与对策.docVIP

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 Abstract Cost management is the weak link in the state-owned enterprises are facing. As for the coal enterprises， coal prices determined by market supply and demand situation of basic， reduce the cost of coal enterprises is the only way to the pursuit of economic efficiency. In recent years， although the coal enterprises have reversed the situation for more than needed， gradually improved enterprise efficiency， but because of restrictions on coal enterprises themselves， with the increase in coal production， coal mining to improve the depth and the breadth， technology investment and improvement of the safety of the corresponding investment also increased， coupled with rising prices of raw materials， it is bound to cause increase the cost of coal enterprises， compression of the profits of the enterprise space， the corresponding weakening of the coal enterprises in the industrys competitiveness. By using the method of cost management cost management concept and advanced scientific， optimize the existing cost management system， is the urgent need to solve problems in coal enterprise.This article first has carried on the summary of relevant theories， then put forward the problems existing in the coal enterprise cost management， and the cause of the coal enterprise cost management problems are analyzed， and finally puts forward the measures to solve， in order to provide some reference for coal enterprise cost management.Key words: coal enterprises； cost management； Countermeasures 1 绪论 1 1.1 研究背景及意义 1 1.1.1 研究背景 1 1.1.2 研究意义 1 1.2 国内外研究情况 1 1.2.1 国内研究情况 1 1.2.2 国外研究情况 2 1.3 研究内容 2 1.