浅析成本控制行为的优化——基于西山煤电集团公司的实践分析

The Optimization of Preliminary Cost Control Behavior Based on the Practice of Xishan Coal Electricity Group Company

在市场经济体制下,低成本战略和产品差异化战略是两种基本竞争战略。煤炭企业的产品质量主要由地质条件决定,无法实施产品差异化战略,只有加强成本控制,才能在激烈的市场竞争中立于不败之地。文章主要研究煤炭企业成本控制行为的优化。通过煤炭企业成本的定位、国外优秀煤炭企业的成本控制行为对我国煤炭企业的启示、国内煤炭企业成本控制现状的分析以及煤炭企业成本控制未来的发展趋势等方面的阐述,指出了成本是市场竞争的关键,煤炭成本控制行为的优化是寻求成本优势,进而转化为竞争优势,最终形成核心竞争力的有效手段。

In the system of market economy, low-cost strategies and product differentiation strategy are two basic competitive strategy. Coal enterprise product quality mainly by the geological condition decision, not implement product differentiation strategy only strengthen cost control, to the fierce market competition. This paper mainly studies the coal enterprise cost control behavior optimization. Through the coal enterprise cost of orientation, excellent foreign coal enterprise cost control behavior of our coal enterprise revelation, domestic coal enterprise cost control and the analysis of the current situation of the coal enterprise cost control aspects of the future trend of development of explained, the cost is the key to market competition, cost management is the embodiment of the whole management level, cost control process is an important means of target cost control. Coal cost control behavior optimization is to seek cost advantage, and then into competitive advantage, and finally form the core competitiveness of the effective means.