新形势下煤炭企业降低成本的有效途径

Effective Access to Reduce Cost of Coal Enterprises Under New Situation

在分析煤炭企业生产特点和成本管理现状基础上,确立了"原煤开采""洗选加工"两大成本要素设计主体,认为煤炭企业要从片面的经营成本控制转向战略成本管理和价值链分析,通过整体运作达到降低企业成本的目的。

Based on the analysis on the production features and the cost control status of the coal enterprises, ＂the raw coal mining＂ and ＂coal preparation processing＂ were the two large cost factors of the designed main part and the paper held that the coal enterprises should turn from the one-side operation cost control to the strategic cost control and value chain anal- ysis and the integrated operation should be applied to reach the cost target of the enterprise.