煤炭企业外延成本的管理与控制

根据煤矿生产及成本构成的特点,将对煤炭成本影响较大,而且在生产过程中难以管理与控制的成本称之为＂外延成本＂。研究表明：矿井规划设计与建设、煤矿技术改造、煤矿服务体系和管理体系对成本影响较大,应该加强煤矿技术改造,完善煤矿的服务体系和管理体系,合理规划和建设矿井等。

The Extension cost Management and Control of the coal enterprise

At present the coal mine production and the cost constitution's characteristic,will have big impact to the coal cost.The mine pit plan design difficulty to management and control,capital construction,technological transformations,variety quality,producer services,life-support services and management system in the production process be called the extension cost.The research indicated the mine pit plan designs and constructs,the coal mine technological transformations;the coal mine services structure and the ...