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煤炭企业的成本控制策略探析 被引量:3

Analysis of Coal Enterprises Cost Control Strategies
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摘要 随着科学技术的迅速发展,煤炭企业面临的环境也发生了很大的变化,企业间的竞争更加激烈,企业面临更加严峻的挑战。文章通过对外部环境和内部环境的分析,识别企业的机会和面对的威胁,决定企业应采取成本领先的战略,并在此基础上,制定出保障战略进一步实施的具体策略。 With the rapid development of science and technology, The conditions that coal enterprises encountered has changed greatly, the competition between enterprises becomes more severe, they have to face more challenges, by the analysis of outer surroundings and inner surroundings, finally according to the balance, making choices and adjustment between value activities on the basis of strategic goals, The author tells you how to reduce cost, increase prices, identify the opportunities and face the threats, The author thinks the coal enterprise should take the strategy of cost leadership and should make the guarantee strategies carry out further.
作者 刘昆丽
出处 《煤炭技术》 CAS 北大核心 2013年第2期217-219,共3页 Coal Technology
关键词 煤炭企业 环境 成本控制 coal enterprises surroundings cost control
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