The Research On Improving Cost Management Of DongDa Coal Company

With the downturn in the domestic economy and the adjustment of energy structure, the coal industry have turned into the transition period in the past ten years after the golden period of development. The coal enterprises, led by the government,are now in the wave of integration and recombination must to be strong, otherwise they would be merged by peers. But under the influence of industry specific features and the staffing structure, the coal enterprises have been in the extensive mode of production and operation for a long time. If they want to grow and be stronger in the current environment of fierce competition, they must change to the fine management mode, take some active and effective cost management method, reduce enterprise cost and get the advantage of low cost.The cost management and improvement of Dongda coal company will be the research object in this paper, guided by a more advanced cost management theory, combined with the characteristics of coal production enterprises cost structure and cost management. After the deeply analysising the situation of cost management of Dongda coal company, I found out the weak awareness of the cost management; the cost management system was not perfect; the backward cost management methods existed in the cost management, and then I give some suggestions to improve the cost management system, enhance the consciousness of cost management, introducing the advanced target operation into the management mode accordingly. In order to guarantee the cost management improvement measures to achieve the expected results, I put forward to strengthen the cost management culture construction, to introduce outstanding management personnel and give them professional training; to establish the fixed library of cost etc..Hope to change the current situation of cost management of industrial and trading in Dongda coal company, improve the market competitiveness.The results of this paper are of some reference value for other coal enterprises to implement the fine cost management, improve the level of enterprise cost management, improve the production management mode.