Material cost is the main cost of coal enterprise, and the traditional material management methods can not adapt the market competition in modern logistics environment.
物资成本是煤炭企业的主要生产成本，传统的煤炭企业物资管理方法，已经不适应现代物流环境下的市场竞争。
This paper analyzes the shortages of current cost management of coal enterprise, and advances some methods and countermeasures for strengthening the modern cost management.
对煤炭企业现行成本管理方法的不足进行了分析，在此基础上提出了加强现代成本管理的方法及对策。
This thesis focus on studying in the modern enterprise system, the types of operating risk of enterprise in debt, the internal management and the methods of process control.
主要研究了现代企业制度下，企业举债经营风险的类型及企业负债经营风险的控制方法。
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