国有煤矿提升经营管理水平方略  

Strategy of State Owned Coal Mine to Upgrade Operation Management Level

作　　者：王辉 

机构地区：[1]神华新疆能源有限责任公司,新疆乌鲁木齐830027

出　　处：《煤炭经济研究》2014年第8期77-80,共4页Coal Economic Research

摘　　要：煤炭在我国能源消费中占据绝对主导地位,煤矿经营管理对煤炭行业的健康可持续发展具有重要意义。通过对X公司分析,对国有煤矿经营管理中存在的专业化、财会基础、成本、考核、财会人员等问题提出针对性解决措施,包括提出有限专业化、煤矿财务共享中心、按照工作面(项目)进行成本管理等,务实发展管理会计,有效提升煤矿价值管理能力。煤矿经营管理必须克服传统安全生产阻力,融入、服务和引导安全生产,技术装备发挥最佳经济效益,实现煤矿战略目标。Coal is in an absolute leading position of China national energy consumption and a mine operation management would have important significances to the health sustainable development of the coal industry. With an analysis on a company, pertinence solutions were provided to the specialization, accounting basis, cost, calculation, accounting personnel and other prob- lems. With limited professionalization and mine financial sharing center, the mine cost management should be conducted accord- ing to the coal mining face （project） in order to practically develop a management accounting and effectively upgrade the value management capacity of the mine. The mine operation management should overcome the mine traditional safety production resistance, should integrate, service and lead a mine safety production and technical equipment to play an optimized economic benefit and to realize the mine strategy target.

关 键 词：经营管理 成本核算 策略 国有煤矿 

分 类 号：F426.21[经济管理—产业经济]