摘要
对煤炭企业成本管理的现状及所存在的问题进行了分析;认为,企业要以成本定额为基础,以成本控制为手段,以信息技术为支撑的等应对措施,以改变煤矿粗放式管理模式,实现精细化管理质的飞跃。
The paper had an analysis on the present status and problems existed in the cost management of the coal enterpris- es. The paper provided that base on the cost quota and the coal management as a means and the information technology as the support reply measures, the coal enterprise should change the mine extensive management mode and realize a leap in a re- finement management.
出处
《煤炭经济研究》
2012年第12期73-75,共3页
Coal Economic Research
关键词
成本管理
精细化
信息化管理
煤炭企业
cost management
refinement
informationization management
coal enterprise
