Cost Control Research Of H Coal Mine Based On Value Chain Analysis

In recent years,sustaining downturn in coal market and increasing cost in coal enterprise management have profoundly impeded the development of coal enterprise in China.Meanwhile,with the further implementation of supply side reform and backward and excess production capacity elimination,the level and the depth of cost control in coal enterprise is more demanding.From cost-priority strategic perspective,cost management and control plays a vital role in deciding whether the enterprise can gain competitive edge or not.Reasonable cost-benefit planning will not only help the enterprise gain more profit margins,but also make it take the initiative in fierce competitive circumstance with great advantage.Based on review and summary of Value Chain Cost Control theory at home and abroad,this thesis conducts a strategic cost control case study of coal mine H.Firstly,it demonstrates the current state of cost management,and value chain composition of coal mine H,and then classifies its value chain into three modules,internal value chain,industry value chain,competitor value chain.After analysis,the cost constraints in each module are revealed.Secondly,built on process transformation in organization structure of coal mine H,and with regard to the issue that cost constraints construct the value chain cost control system,this research focuses on optimizing internal value chain and external value chain of coal mine H in two dimensions,management optimization and technological improvement.Moreover,based on value chain optimization,it provides safeguard measures of value chain cost control system in three aspects,namely,management philosophy guidance,system construction,and optimized resource allocation.The value chain cost control system is aimed at offering a practical program for coal mine H in cutting cost,improving quality,increasing efficiency,and gaining competitive advantage.Meanwhile,this research also provides certain reference value for cost control issue in other coal enterprises.