Research On Cost Manage Of Heidaigou Opencast Mines

The question of cost has always been the eternal theme of enterprise management.With the change of China's economic environment and the deepening adjustment of the energy industry,there is an oversupply in the coal industry.The competition between coal industries and alternates become more and more intense.A lot of coal mines are on the loss edge because of the effection of low and intermediate speed operation of economy in recent years.Under the condition that the price of coal is fixed,the low-cost strategy is the only way to ensure the maximization of economic benefits for coal enterprises.Cost management is a weak link in the management of state-owned enterprises.The coal price is always high especially the scale of production has blindly expanded in recent years.And the phenomenon of cost distortion and out of control often occurs which can not reflect the real situation.Instead of compressing production costs in the traditional way,it is an important task for managers to broaden their thinking and find out a new cost management strategy to makesure the cost management is reasonable under the difficult situation.In view of the increasing cost of raw coal in surface mines of Heidaigou,the paper studies how to determine the cost-control strategy and keep the sustainable-development in the slumping coal market.Based on the theories of strategic cost management,target cost management and supply chain cost management,this paper studies the cost operation mechanism and the cost composition items of Heidaigou opencast mines including labor cost,material cost and manufacturing cost,analyzes the internal and external environment affecting cost,and established a low-cost strategy for Heidaigou opencast mines through SWOT analysis.Finally,the specific measures and safeguard mechanisms of implementing the low-cost strategy are provided in this paper.