摘要
我国煤炭企业具有一套传统的财务管理方法,但从价值链管理的角度来看,它存在着很大的局限性。文章将从作业成本法与传统财务成本管理法之间的利弊关系和应用情况入手,通过对比性研究,为煤炭企业提高自身成本管理水平提出一些指导性意见。
The coal enterprise of our country has a set of traditional cost management method, but from value chain management point of view, it has great limitation. This article from the operation cost method and traditional cost management method between the pros and cons and applied circumstance proceed with, through comparative study, for the coal enterprises to improve their own level of cost management puts forward some guiding suggestions.
出处
《煤炭技术》
CAS
北大核心
2013年第5期259-260,共2页
Coal Technology
关键词
煤炭企业
价值链管理
传统财务成本管理
coal enterprise
value chain management
traditional cost management
