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论文编号：	1109
作者编号：	2220070593
上传时间：	2009/6/8 16:57:16
中文题目：	煤炭企业精细成本管理研究
英文题目：	Coal company exquisiting cost
指导老师：	孙广平
中文关键字：	煤炭企业；精细管理；成本管理；
英文关键字：	coal company；exquisite manage
中文摘要：	摘 要 在我国，一方面煤炭资源高度紧张，另一方面煤炭企业存在管理粗放、浪费惊人的现象，成本管理方面也存在着手段单一、方式简单等弊病。因此，煤炭企业需要先进的成本管理理念，使企业内部资源配置更加趋于合理，精采细收、降低成本、提高效益，从而使煤炭企业正常发展，为我国经济发展起到积极的促进作用。 目前，越来越多的企业十分重视按市场经济规律，进行成本管理模式的创新。 随着精细管理理论的不断发展及逐步被业界所认知，我国众多国有煤炭企业在争相研究和探讨企业精细化成本管理系统构建与实施的问题。本文汲取目前有关精细成本管理的有关观点，结合煤炭企业的实际情况，提出了煤炭企业精细成本管理模式。 精细成本管理理论是结合各种有效的成本方法和精细管理理论，针对企业成本管理中存在的问题，利用现代管理手段而实施的一种成本管理方法。它对企业发生成本费用的各个关节提出时间、空间、质量等方面的规范和标准，是一种全员、全过程、全方位的过程控制，即将企业生产和管理过程中发生成本费用的每一环节、每一道工序、每一个人、每一件事都处于自我控制管理之中。 煤炭企业精细成本管理理论是煤炭企业较新的成本管理方法，是有效解决目前煤炭企业管理粗放问题的成本管理方法，是一种综合的成本管理方法，它不仅仅是一种成本管理方法，起到降低成本的作用，还为煤炭企业的现场管理、经营管理不断深化和细化打下坚实的基础。 总之，煤炭企业精细成本管理模式是煤炭企业管理创新的有效探索，为煤炭企业的改革与发展进行了务实的实践，是煤炭企业降低生产经营成本、提高经济效益的重要途径，是强化企业内部管理的重要方法和措施，是企业内部管理模式的发展方向，是企业探索管理体制、管理机制的新思路。
英文摘要：	Abstract In China, on the one hand, coal energy is in high tension. on the other hand, coal company has phenomenon of extensive management and shocking waste. At the same time, the weaknesses of single means and plain modes also lie in the cost management. Therefore, coal company needs advanced cost management theory to make the internal resources allocation more reasonable, exquisite mining and fine collecting, lowering cost and improving efficiency ,in order to make the normal development of coal company and to promote our economic development positively. So far, more and more company pay attention to in accordance of market economy laws to undergo cost management mode innovation. In the wake of the development of exquisite management theory and the cognition of trade union, many of our state-owned coal company are researching and discussing the problem of constructing and carrying out company exquisiting cost management system. This thesis uses some of related viewpoints of exquisiting cost management,combining the real situation of the coal company to propose exquisiting cost management mode of coal company. Exquisiting cost management theory is a cost management method that combining several effective cost method and exquisiting management theory, countering the problems that lying in the company cost management and using modern management means to carry out. It brings out the standard and norm of time, space and quality in every segment in the company cost. It is an entire personnel, whole course and all-directional process control, that is, to make every segment, every process, everyone and everything of cost occured in the company manufacturing and managing under self-control management. Coal company exquisiting cost management is a much newer coal company cost management method. It is a coal management method that can solve the present problem of coal company extensive management. It is an integrating cost management method. It is not only a cost managemet method that can reducing cost, but also lay the foundation for deepening and refining the field control and operation management of coal company. All in all, coal company exquisiting cost management is an effective explore of coal company management innovation that making the pragmatic practice for coal company innovation and development. It is an important trace for coal company reducing the cost of production and operation. It is an important method to strengthen company internal management. It is the developing direction of company internal management mode. It is the new idea of exploring management system and management mechanism of company. key words: coal company；exquisite management；cost management；exquisiting cost management
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