萬順煤炭公司成本管理研究.pdf

1、重慶大學碩士學位論文萬順煤炭公司成本管理研究姓名：段昌隆申請學位級別：碩士專業(yè)：工商管理指導教師：黃新建20070418重慶人學碩十學位論文英文摘要ABSTRACTHowcanallenterprisecreatecapabilityofsustainabledevelopmentinthebrutalmarketingcompetitionCostcontrolisquiteawayforthecoalcorporations，whi

2、chusuallycannothaveadvantagesintechnologyandproductsintheindustryCostmanagementandcontrolisaweekpointintheCostofthecoalcorporationsthesedaysW曲marketchangeofcompetitiveenvironmentcoalcorporationsfacetherigorouschallengeTo

3、surviveanddevelopamongthemarketcompetitionthemanagementofthecostmuststrengthenthusreducethe即把rpri∞costraisethemarketcompetitivepower，andLMlhanceenterprise’ScorecompetitioncapacityTherefore，keepinggoodcontroloncostbyMvanc

4、edmethodologyandscientificcogmanagementmethodisallinvasiveissuecoalcorporationsmustfaceFirstlythispaperanalysesthecurrentsituationoflocalcoalindustrythecharacteristicofcoalcorporationscostmanagementandtherealpracticeofWa

5、ushunCoalCorporationThenbasedonthetheoriesofcostmanagementcombined謝mthecharacteristicsofCoalCorporationbythewayofcomparativeanalysis，itgivessomesuggestionsonthethinkingmethodandimplementoftargetcostmanagementprovidessome

6、solutionsoftheproblemswhenacorporationcarriesoutthetargetcostmanagementinordertocreatesustainabledevelopmentcapabilitybyincreasingmanagementefficiencyThepaperhasthreemainideasThefirstoneistomakecleartheproblemsinthecostm

7、anagementofWanshtmCoalCorporationResearchesshowthatthecostmanagementofthecorporationcannotcatchupwiththedevelopmentofmodemcoalen唧ris舒andthesituationofcoalindustryThedisequilibriumshowsitselfiIlmanyaspects：regardingproduc

8、tionassuperiortomanagementvaguecostconceptioninsufficientknowledgeofdynamiccostchanges，outofdatemeansofcostmanagementsimplemeansofcostaccountingandweakfundamentalworkofcostmanagementThesecondoneistoestablishanewsystemofc

9、ostmanagementinviewoftheproblemsiIlthecostmanagementofWanshunCoalCorporationThenlirdoneistodesignspecificmeasuresofthecorporation’stargetcostandtOputforwardproblemstOwhichshouldbepaidattentionwhilecarryingOutthesemeasure