摘要
由于煤炭企业生产经营的特殊性,其成本费用的分析方法也与其他行业有着不同,本文从煤炭企业进行成本分析的意义、当前成本分析中存在的问题出发,根据自己在实际工作中的做法,试述了一些具体做法,加以对煤炭成本分析的探讨。
The cost analysis method in coal enterprises is quite different from that of other industries because of their specialty in production and operation.Starting from the significance of cost analysis in coal enterprises,and existing problems with current analysis method,this paper discusses some specific methods for coal cost analysis based on experiences in actual work.
出处
《煤矿现代化》
2011年第1期148-149,95,共3页
Coal Mine Modernization
关键词
浅议
煤炭成本
分析
Brief view coal cost analysis
