Study On The Production Scale Decision Makingin Huang Yuchuan Coal Mine Based On Profit And Loss Analysis

East Branch of Shenhua coal mine in Inner Mongolia Junger coalfield Huangyuchuan southwest,is supporting coal Shenhua Yili Energy 4 × 200 MW coal gangue power plant by God East Power Company and Elion Resources Group Company in accordance 51:49 the proportion of co-financing the construction,now entrusted Shendong Coal Company completed the follow-up infrastructure and undertake specialized production and processing tasks.Huangyuchuan currently affected by coal mine and market conditions,basic profit and loss at a loss and flat stage,in this context,the cost of coal composition analysis,the breakeven point by calculating the optimal scale of production decisions mine is mine further important foundation for development.Therefore,this study briefly describes the basic assumptions and principles of breakeven analysis,breakeven analysis extends the use of its theoretical analysis of the profile and status of the development of production and operation Huangyuchuan mine,and then parse the process of production and operational mines exist Huangyuchuan the main problem,and financial costs for the coal structure is irrational,and the lack of ability to mine coal Sinotrans low price and high cost problems affect operating income presented Huangyuchuan scale coal production decisions based on breakeven analysis program is designed basic principles and ideas of the program,and then follow the idea of the scale of production decisions,analysis of changes in the cost of fixed costs and unit Huangyuchuan coal composition,coal sales when calculating breakeven coal,coal measure the actual production capacity,and according to this the optimal scale of production decisions.Eventually,in order to optimize the credit structure,reduce financial costs;create cost management center,control production costs;strengthen safety supervision,to ensure that the scale of production;expand Sinotrans channels to ensure the transport capacity of four aspects of decision-making as Huangyuchuan coal production scale implementation of the program preparation conditions,and from the development of program objectives,performance goals,and inspection and acceptance and effectiveness of evaluation to improve the implementation of the four aspects describe the optimal production scale coal Huangyuchuan decision alternatives.