Research On Production Cost Management For Shandong YK Group

Cost management is an important part in enterprise management, it throughout theenterprise management of the entire link, is one of the most important aspects of enterprisemanagement. With the market economy and modern enterprise system of gradually perfect,deepen the coal enterprise cost management has become an urgent need to solve the problem.This paper mainly introduces the theoretical basis of modern enterprise cost management,from two aspects of operational cost management and strategic cost management to introducecost management, and on this basis this paper introduces the development of coal enterprisecost management mode. Through the introduction of the cost management of coal enterprises,which leads to the cost characteristics of the coal enterprise is introduced, and the influencingfactors of coal enterprise cost management analysis, combined with the shandong YK groupcost management present situation and problem analysis. This paper introduces thebackground of Shandong YK group, by Shandong YK group case, view to analyze the coalenterprise cost management in business management and strategic management two aspects.And then put forward Shandong YK group production cost management solution. Andaccording to the enhancing the operating cost management, the strategic cost management andcountermeasures analysis can be divided into two big modules, respectively in differentmanagement put forward some Suggestions for the improvement of coal enterprise costmanagement method and the realization of expected effect. Shandong YK group managementscheme of supporting measures in the production cost, which leads to the coal enterprise tocreate core competitive ability, need to pay attention to the five aspects of development.Including: insist on technology innovation to increase enterprise efficiency; Development ofeconomy of scale to implement low cost target; Based on the internationalization promotioncore competitiveness; improve the management accounting information system to supportdecision making.