基于价值管理为核心的煤炭企业成本管控体系建设

Construction on Cost Management and Control System of Coal Enterprises based on Value Management as Core

为构建更加高效的成本管控体系,山东能源新矿集团华丰煤矿将价值管理的理念引入到成本控制之中,从创造价值的角度出发,全面梳理、分析、评价成本管控的关键性因素,构建起以安全生产、经营管理、财务管理、企业瘦身、资产管理、非煤发展为核心的煤炭企业成本管控体系,在煤炭企业提升成本管控能力、大幅降低综合成本等方面做出了积极的探索和尝试。

In order to set up a higher efficient cost management and control system, a value management idea was introduced to the cost control by Huafeng Mine, Shandong Energy Xinwen Mining Group. From a view of the created value, the key fac- tors of the cost management and control were fully prepared, analyzed and evaluated. A cost management and control system of the coal enterprise was set up with the safety production, business management, financial management, enterprise downsized, assets management and non coal development as a core. A active discovery and trial were made by the coal enterprise to up- grade the cost management and control capacity, to highly reduce the comprehensive cost and other aspects.