论文部分内容阅读
近年来,煤炭企业持续受到市场、环保、运力、进口四大因素的严重冲击,煤炭市场结构性过剩和社会库存保持高位将成为常态,煤炭销售和价格下行压力将进一步加大。解决成本管控,实时降低运营成本,在成本中取利润,在微利中求生存,寻找煤炭企业的出路就显得尤为重要。煤炭企业的主营业务成本就是煤炭销售所获得的收入,本文主要从管理角度讨论其主营业务之成本问题。
In recent years, the coal enterprises have been seriously affected by the four major factors of market, environmental protection, transportation capacity and imports. The structural excess of the coal market and the high social stockpiles will become the norm. The downward pressure on coal sales and prices will further increase. To solve the problem of cost control, reduce operating costs in real time, make profits from costs, survive in meager profit, and find out the way out for coal enterprises is particularly important. The main business cost of coal enterprises is the income from coal sales. This article mainly discusses the cost of its main business from the perspective of management.