煤炭矿井“体系成本”管控探索与实证研究

Exploration and empirical research on system cost control of coal mine

根据我国煤炭企业发展的现实情况,引入"体系成本"管理体系。首先,就煤炭企业"体系成本"管理相关理论和概念进行阐述。然后,分析了目前煤炭企业"体系成本"管控的特点,结合新形势下煤炭企业"体系成本"管控特点,构建了包括基于分级目标的成本责任体系和基于定额配置的全面预算体系的煤炭企业"体系成本"管理框架。最后,结合华北某矿业集团进行相关实证分析,证实了该方法在提高企业经济效益、控制吨煤成本和提升生产效率上取得较好的效果,夯实了成本基础管理,细化了成本管理单元细胞,健全了成本管理数据库。

Based on reality of the development of coal enterprises in China, the system cost management system is introduced. Firstly,the theory and concept of system cost management of coal enterprises are expounded. Then,analysis of the current coal enterprise of system cost control characteristics is carried out,and combined with system cost under the new situation of coal enterprises control characteristics,the cost responsibility system based on classification target and comprehensive budget system of coal enterprise based on quota allocation system cost management framework are established. Finally,combined with the empirical analysis of a mining group in north China, effect of the method is confirmed in improving enterprise economic benefit, controlling unit coal production cost and improving production efficiency,the cost base management is strengthened, the cost management unit cells are detailed, and the cost management database is improved.