Baoxing Coal Mine Cost Structure Studies (1928-1945)

The coal mine of Baoxing coal mine,which is organized by private private capital,has been developed into a medium-sized national capital company after different historical periods.Since it was formally established in 1909 to the restructuring of the joint venture between public and private enterprises in December 1945,the cost expenditure of Baoxing coal mine in different historical stages plays an important role in the level of enterprise profit.This paper first discusses the background and history of Baoxing coal mine development;Since the 1928-1937 and 1937-1945 years are the key time nodes for the development and decline of Baoxing coal mine,the main cost components of Baoxing coal mine are introduced in a period of time,including equipment fee,material fee,electricity fee,artificial cost(wage and welfare,police charge,travel and communication),grain Hadd,freight,tax and fee.In the1928-1945 years,the cost increase of Baoxing coal mine was based on the change of the cost components,and the cost cost was the main expense in 1928-1937 years.In late August 1937,Japan occupied Baoxing coal mine,and the counterfeit Mongolia joint autonomous government unified management.The puppet Xing Zhong company started taking over the coal price of Baoxing coal mine and producing and transporting coal.During the period,the quantity of coal production was higher,but at the cost of high cost of enterprises,the cost of wages,equipment and material cost in the period of fall was the expense.The main.In addition,how to carry out effective cost analysis,reduce the consumption rate of resources and improve production efficiency is the primary problem in Baoxing coal mine.At the same time,the key factors of each cost constitute the key to the analysis of cost effectiveness.Under the economic management of the national government,Baoxing coal mine has a thick "official governor business" color,although there is still a "national self run" ring.After that,a series of economic policies and economic checks and balances issued by the government have resulted in the uneven profit and loss of the enterprises.Although the Japanese puppet government in the enemy occupied period was relieved of the management of Baoxing coal mine army in August 1938,the government of returning to the mine,but in fact still controlled the management right of Baoxing coal mine.Whether it is the national government period or the Japanese puppet government,the cost composition of the coal mine in Baoxing coal mine can not be ignored in terms of the important influence on the survival and development of the enterprise.