Research On The Product Cost Control Of Shuangyashan Mining Company

As a leading energy in our country, coal has a significant contribution to the economy in China. In the past years, the economic development practice shows that, there always have a strong connection between national economy and the development of coal industry. The year of 2015 is the last year of "twelfth five-year", and the year of 2016 is the key year to initiate the development plan. In this period of time, China's economy entered a new stage.At the same time, coal industry stepped into the new stage of transformation. With the great changes have taken place in the external environment, the coal enterprises should fully realize the importance and urgency of the transformation in the pattern of economy development. At present, most of China's coal production enterprises are extensive development pattern, they did not pay attention to effective cost control, resulting in a waste of coal resources. In recent years, due to rapid development of coal enterprises, what is more, coal is the non-renewable resources in the world, for these reasons, the policy of government for coal enterprise is more and more severe. due to the coal enterprise is lack of cost control ability, many coal enterprise's production and operation is facing the bottleneck. Because the market competitiveness of enterprises in the final analysis is the cost, the coal enterprises in order to seek further development, they began to gradually realize that cost control is the key factor in the enterprise management. Dragon coal group is the leading enterprises in heilongjiang coal industry, shuangyashan mining co., LTD., is one of the important branch, should follow the pace of The Times. They must also timely adjust the concept of production and operation, accurately and effectively manage the cost of produces, thus, raise the level of product cost control.In order to effectively reduce the product cost to improve the benefits of shuangyashan mining co., LTD, on the basis of the further study of domestic and foreign research results, they built the new way of management. They analyzed the present product cost control situation of shuangyashan mining industry co., LTD. and they found the company has the following problems-high sunk costs, cost evaluation ability insufficiency, out-dated management style, limited control area. Then, for these problems, they analyze the the causes of these situation. On the other hand,use the experience of other companies, such as, shenhua group, shanxi coking, coal enterprises related to Rio tinto group. It is a salutary lesson of product cost control method. At least, they build the shuangyashan mining co., LTD. Product's cost control system, strengthen the whole process cost management, the innovation cost control method to reduce the cost, improve the level of comprehensive cost control proposal.