基于内部市场化管理的煤炭企业全成本控制体系构建

Establishment on Full Cost Control System of Coal Enterprise Base on Internal Marketized Management

针对煤炭企业成本管控特点及煤炭行业成本管控观念、控制方法等方面的不足,提出要构造以内部市场化管理为载体,以作业成本法为工具,构建以4级成本目标责任和5步成本管控闭环的全面成本控制体系,并在陈四楼煤矿进行实践,取得了良好效果,实现了生产成本的稳中有降。

According to the features of the cost control in the coal enterprise and the shortages in the cost control conception and control method and others of the coal industry, an internal market management as a carrier and the operation cost method as a tools was provided to establish a full cost control system with a 4 level cost target responsibility and a five step cost control closed loop. The full cost control system was practiced in Chensilou Mine with good effect and the production cost was reduced in stable.