成本管理是企业经营战略的一个核心部分，其目标应以企业的经营战略目标为主，并加以具体化。
Cost management is the core of enterprise management strategy. It aims at enterprise management strategy and is concreted.
如何帮助企业在人力资源管理与开发水平上实现跨越式提升，使之为实现企业的经营战略目标发挥积极作用呢？
How can we help them realize rapidly progress in level of human resource management, and make it exhibit positive effect to realize enterprise's strategy aim?
并进一步提出了煤炭企业多种经营的战略思想、战略目标体系和战略对策。
And then, it puts forward the strategic philosophy. strategic targets system and strategic countermeasures of diversified business of coal enterprises.
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