煤炭—化工—制油价值链企业成本管理模式研究

A study on coal-chemical-oil products value chain extension and cost management mode

描述了以煤炭、化工和制油价值链企业的总体业务流程,阐述了煤炭—化工—制油价值链企业成本管理的特点,并构建了其基于供应链的全面成本管理模式。

First elaborating on the reasons why coal sector is extending its business towards the value chain in chemical industry and oil products, this paper describes the overall business processes of the value chain enterprises realized on the basis of the said value chain. The characters of cost control on the coal-chemical-oil product value chain enterprises are analyzed. Finally, an overall cost control mode on the supply chain is formulated.