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本文从目前煤炭企业成本构成特点及成本管理的现状入手,分析煤炭企业成本管理存在的问题,并提出强化目标成本管理,完善管理方法以加强煤炭企业的成本管理。
This paper starts from the current cost characteristics of coal enterprises and the status quo of cost management, analyzes the existing problems of cost management in coal enterprises, and proposes to strengthen the target cost management and improve the management methods to strengthen the cost management of coal enterprises.