Cost Management System Research On The Basis Of Value Chain

In recent years, the internal and external environment of China’s coal enterprises has changed greatly, and the disadvantages of traditional cost management system in coal enterprise cost management are becoming more and more important. For a long time, coal enterprises in our country in reduce the cost of enterprise, and always will be concentrated in the manufacturing sectors, just from the surface of the reduce the enterprise cost, no from the point of view of value chain, the cost of the links in the chain. The era of big data, information transmission speed, achieve mastery through a comprehensive study of all aspects, the value chain theory in enterprise cost management process plays a more and more important role. Under the current situation,only from a single enterprise to consider cost management has been unable to meet the era of development, the coal enterprises must cost management perspective must be from a single enterprise to the whole value chain expansion, not only in order to reduce the cost of enterprise, it is to realize the enterprise value and enterprise value. After entering the twenty-first Century, the competition between enterprises and enterprises is increasingly fierce, and the market competition has gradually evolved into the competition of value chain. In this situation, strengthen on the value chain theory of coal enterprises cost management research, is conducive to further improve the theoretical study of China’s cost management and value chain, coal enterprise value chain cost management practice provide theoretical reference methods to guide,promote the coal enterprises to reduce the cost of, improve operational efficiency, to achieve the transformation and upgrading. In a word, this paper has important theoretical value and practical significance to the research of coal enterprise cost management under the theory of value chain.On the basis of researches at home and abroad, this paper using literature research method, case analysis and empirical research method, from the basic concept and basic theory of cost management and value chain of in Lu’an ring as a case study of Lu’an costmanagement of the analysis, research study Luan ring to the cost structure, problems and reasons existing in the cost management, and the theory of value chain cost management, and optimize the Lu’an cost management.This paper made a deep analysis on the cost structure of the Shanxi Lu’an Environmental Energy Development Co., Ltd. and the main problems that existed in the cost management. It was found that the problems that Lu’an EED was confronted with included the divorce between cost accounting and production, under-investment of safety production function, lag of cost management performance assessment as well as lack of comprehensiveness and strategy in the cost management and so on. The main reasons are that the Lu’an EED paid inadequate attention to the cost management, hadn’t build up a cost accounting management system guided by the value chain management theory yet as well as the inadequate cost management analysis and assessment. Based on the problems and the reasons that caused the problems this paper proposed to establish a value chain management model to optimize the cost management of Lu’an EED. On one respect, it requires to optimize the internal value chain so as to promote the adjustment of the production line and expand the profit margin. On the other respect it requires to optimize the external value chain and select suppliers and dealers scientifically so as to increase the value of Lu’an EED.