Firstly, this paper analyzes the composition and characteristics of the cost of coal enterprises, focuses on the analysis of influencing factors of the cost of coal enterprises; and then, points out the existing problems and shortcomings of coal enterprise cost management; Finally, the proposes corresponding solutions and suggestions for a variety of issues.%本文主要从以下几个方面对煤炭企业成本管理问题进行探讨.首先,分析了煤炭企业成本的构成与特点,重点剖析了煤炭企业成本影响因素;然后,指出煤炭企业成本管理中现存的主要问题与不足;最后,针对各种问题提出相应解决途径并提出建议.
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