Study On The Effect Of The Design And Implementation Of Cost Management Mode Of Xiangshan Coal Mine Production Process

Coal is the main part of China's energy structure, China's energy consumption structure accounted for nearly 70%, is still the basis of China's national economy industry, China's coal enterprises in the "ten years", because of high profits lead the whole society concerned, prompted a large number of capital involved in coal, resulting in the national coal production and sales over the years high end with coal, "ten years", the strategic adjustment of national economy, environmental protection and limit the development of high energy consuming enterprises, iron and steel industry overcapacity, the state approved the construction of large coal mines have been put into production, the coal market has changed greatly, the coal industry there is no advantage, the port coal inventory backlog, increase of coal products, prices of the phenomenon, the coal enterprises operating losses gradually increased, further deterioration of business conditions. How to adapt to the current severe market situation, to reverse the adverse business situation, as the state-owned coal enterprises, need to walk a fine way in enterprise management, especially in production inputs to reduce consumption, reduce costs, in cost management innovation management model, under the new economic situation, the survival of the enterprise to find out a feasible way for the, to provide solid support for the subsequent development of the enterprise, coal enterprise cost management in the long run, extensive management, and, in the coal enterprise cost management, of consumption of each production process costs have mutual relations, the relationship between constraints, the process also have a basically the same as the influencing factors.From the Xiangshan mine implementation existed prior to the cost management of the production process and problems of, design the production process cost management pattern, the refinement of the whole mine production process, through between departments mutually collaborative cost management process. Analysis of each part of the production process and the direct reasons for the occurrence of. Through the analysis of the factors in the production process each link and process cost, find out mine in human resource management, production organization and management, material inputs Association and the shortcomings existing in the management and other issues, put forward effective measures for improvement, to achieve coal cost management of fine, reduce production costs, improve enterprise management level, the fight against the current severe market situation.