| 作业成本管理在煤炭企业的应用 |
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| 引用本文： | 陈颖.作业成本管理在煤炭企业的应用[J].石家庄经济学院学报,2010,33(3):74-77. |
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| 作者姓名： | 陈颖 |
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| 作者单位： | 中国矿业大学,管理学院,北京,100083 |
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| 摘 要： | 随着煤炭市场的国际化和煤炭价格的放开,只有降低生产成本,才能提高我国煤炭企业的经济效益。作业成本管理是一种先进的成本管理模式,国内外一些先进制造型企业及IT企业已经实施了作业成本管理,作业精简和效能提高的作用十分明显。将作业成本管理引入煤炭企业,通过对作业成本管理与煤炭企业结合的适用性研究,提出适合煤炭企业的作业成本管理方案。
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| 关 键 词： | 作业成本管理 煤炭企业 成本管理 |
The Applications of operation Cost Management in Coal Companies |
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| CHEN Ying.The Applications of operation Cost Management in Coal Companies[J].Journal of Shijiazhuang University of Economics,2010,33(3):74-77. |
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| Authors: | CHEN Ying |
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| Institution: | CHEN Ying(China University of Mining and Technology,Beijing 100083) |
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| Abstract: | With the internationalization of coal market,the coal companies need lower price to improve the competitiveness of coal market price.China is a big coal country,but export rate is only 5%.Hence,decreasing cost plays an important role in international coal market.Operation cost management is an advanced cost management mode,and it has comprehensive applications in abroad.This mode has effective function in cost management.This study introduces operation cost management into coal companies,and through studying the adaptability of this mode author puts forward a proposal that is useful to coal companies. |
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| Keywords: | operation cost management coal companies cost management |
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