CAJ | 학술논문

　　随着我国经济社会的进一步发展、全球经济环境的不断演化，火电企业需要对占运营成本约75%的煤炭进行精细化管理。本文从三个方面阐述了火电企业煤炭成本精细化管理的措施。在煤炭成本精细化管理实施的过程中应发动全体职工强化煤炭管理意识，建立健全制度，树立领导责任制，强化每个流程监控管理，持续不断地改进改善。从而使火电企业在瞬息万变的外部环境中不断调整发展，挖掘企业核心竞争力，优化内部成本管理，提高企业生存能力。
　　수착아국경제사회적진일보발전、전구경제배경적불단연화，화전기업수요대점운영성본약75%적매탄진행정세화관리。본문종삼개방면천술료화전기업매탄성본정세화관리적조시。재매탄성본정세화관리실시적과정중응발동전체직공강화매탄관리의식，건립건전제도，수립령도책임제，강화매개류정감공관리，지속불단지개진개선。종이사화전기업재순식만변적외부배경중불단조정발전，알굴기업핵심경쟁력，우화내부성본관리，제고기업생존능력。
With the further development of China's economy and society and the continuous evolution of the global economic environment, the thermal power enterprises need to manage the coal which is about 75% of operating cost. This article expounds the measures for coal cost fine management of the thermal power enterprises from three aspects. In the implementation process of coal cost fine management, all the staff should be launched to strengthen the coal management consciousness, establish a sound system, set up the leadership responsibility system, strengthen the management of each process monitoring and continuous to improve, so that the thermal power enterprise can get constant adjustment and development in a rapidly changing external environment, mine enterprise's core competitiveness, optimize the internal cost management and improve enterprise's survival capacity.