| 试论建立成本中心加强成本管理提高煤矿经济效益 |
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| 引用本文： | 路兰秀.试论建立成本中心加强成本管理提高煤矿经济效益[J].经济研究导刊,2010(6):84-85. |
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| 作者姓名： | 路兰秀 |
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| 作者单位： | 河北金牛能源股份有限公司邢台矿,河北,邢台,054026 |
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| 摘 要： | 以建立成本中心加强成本管理，在煤炭企业中的特殊作用为题材。论述了只有加强成本管理，才能使煤炭企业得以生存，才能保证企业稳步发展，使企业经济效益进一步提高，实现扭亏为盈。
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| 关 键 词： | 成本 中心 管理 效益 |
The Discussion Establishment Cost Centers Strengthen the Cost Management3 Enhances Coal Mine Economic Efficiency |
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| LU Lan-xiu.The Discussion Establishment Cost Centers Strengthen the Cost Management3 Enhances Coal Mine Economic Efficiency[J].Economic Research Guide,2010(6):84-85. |
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| Authors: | LU Lan-xiu |
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| Institution: | Hebei JiuNiu Energy Co.;Ltd.Xingtai Mine;Xingtai 054026;China |
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| Abstract: | To establish a cost center to enhance cost management in the coal enterprises in the special role as his subject.Only by strengthening cost management are discussed in order to allow coal enterprises to survive and to ensure steady development of enterprises so that enterprises to further improve economic efficiency and achieve profitability. |
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| Keywords: | cost center management efficiency |
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