煤炭业成本粘性对企业绩效的影响分析  

Analysis of the Impact of Cost Stickiness on Firm Performance in the Coal Industry

作　　者：姚伯林 Yao Bolin(Yan'an University,Yan'an Shaanxi 716000,China)

机构地区：[1]延安大学,陕西延安716000

出　　处：《现代工业经济和信息化》2023年第7期277-278,共2页Modern Industrial Economy and Informationization

摘　　要：基于煤炭业成本粘性的基本情况,选取煤炭业龙头企业为研究对象,以时间线和同行间比较分析成本粘性与企业绩效间的关系,发现成本管控中值得注意的问题,为煤炭企业降本增效提供可行的对策。Based on the basic situation of cost stickiness in the coal industry,the leading enterprises in the coal industry are selected as the research objects,and the relationship between cost stickiness and enterprise performance is analysed by time line and peer comparison,and the noteworthy problems in cost control are found to provide feasible countermeasures for coal enterprises to reduce costs and increase efficiency.

关 键 词：煤炭业 成本粘性 企业绩效 

分 类 号：F426[经济管理—产业经济]