矿山企业经济管理目标成本管理应用  

Application of target cost management in economic management of mining enterprises

作　　者：赵敏 ZHAO Min(Taiyuan Design and Research Institute Group Co.,Ltd.of Coal In-dustry,Taiyuan Shanxi 030001,China)

机构地区：[1]煤炭工业太原设计研究院集团有限公司,山西太原030001

出　　处：《西部探矿工程》2023年第1期183-185,共3页West-China Exploration Engineering

摘　　要：以目标成本管理方法为研究背景,在论述目标成本管理内涵的基础上对矿山企业经济管理的要求进行了分析。之后在探讨目标成本管理优势的同时对目标成本在矿山企业经济管理过程中遇到的难点问题进行了归纳分析,最后对提高目标成本管理方法的应用措施探讨,希望在研究后可以给相关领域的工作人员提供一定的借鉴。Taking the target cost management method as the research background, this paper analyzes the requirements of economic management of mining enterprises on the basis of discussing the connotation of target cost management. After that, while discussing the advantages of target cost management, the paper summarizes and analyzes the difficult problems encountered in the process of economic management of mining enterprises, and finally discusses the application measures to improve the target cost management method, hoping to provide some reference for the staff in relevant fields after the study.

关 键 词：矿山企业 经济管理 目标成本 方法应用 

分 类 号：F406[经济管理—产业经济]