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本文通过剖析煤炭企业成本控制过程中存在的问题,提出建立基层成本核算制度,强化目标成本管理,完善管理方法以加强煤炭企业成本管理。
By analyzing the existing problems in the cost control of coal enterprises, this paper puts forward the establishment of grassroots cost accounting system, strengthening the target cost management and perfecting the management methods so as to strengthen the cost management of coal enterprises.