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市场经济环境下煤炭企业成本管理存在的问题和对策
引用本文:丛剑钊.市场经济环境下煤炭企业成本管理存在的问题和对策[J].煤炭技术,2008,27(8).
作者姓名:丛剑钊
作者单位:大兴安岭古莲河露天煤矿,黑龙江,漠河,165308
摘    要:新的市场条件下,煤炭企业由于成本核算依据落后,市场竞争激烈,外部环境多变等因素的影响,在目标成本管理中存在一定的问题,为了能获得最佳效益,煤炭企业要以市场为导向,树立新的成本观念,完善企业成本管理。

关 键 词:成本管理  问题  对策

Exist Problem and Countermeasure of Coal Enterprise Management Through Costs Under Economy Environment
CONG Jian-zhao.Exist Problem and Countermeasure of Coal Enterprise Management Through Costs Under Economy Environment[J].Coal Technology,2008,27(8).
Authors:CONG Jian-zhao
Abstract:Under new market condition.Oning to fall behind of coal enterprise cost accouting,a run for market money and external environment varied factor affact.There are problems in object management through costs.Coal enterprise take market as guide.Set up a new sense of cost,and perfacting enterprise management through costs for wins optimum benefit.
Keywords:management throngh costs  problem  countermeasures
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