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Research On The Cost Control Of Coal Enterprises Based On The Value Chain

Posted on:2019-09-17Degree:MasterType:Thesis
Country:ChinaCandidate:J WangFull Text:PDF
GTID:2431330548987256Subject:Financial Management
Abstract/Summary:
This article about the perspective of value chain analysis and study of the cost control of coal enterprises,the main purpose is to understand the current social environment,the value chain perspective the development of the coal enterprise and cost control.In the current social development process,coal is still one of the important resources of people’s life,in people’s production occupies an important position in the life.In recent years,influenced by many factors,mainly coal enterprise resources in the process of use,there is more waste,to a certain extent restricts the sustainable development of resources.According to the analysis of coal enterprise’s value chain,can be found to realize the cost control of the coal enterprises,to improve enterprise competitiveness,improve the enterprise value is of great significance.Taking shenhua energy co.,LTD.,Hal WuSu open-pit coal mine as the research object,firstly,the cost control theory and value chain theory,including the contact of the value chain cost control.Through value chain cost control the comparative advantage of traditional cost control,expounds the coal enterprise based on value chain theory to the company the key control points of the cost control analysis of the key,including recovery rate control,the degree of mechanization,environmental governance and industry succeeded,with mineral association of recycling,sales link control.Through the analysis of Hal WuSu open-air coal cost control,find out the value chain perspective Hal WuSu open-pit coal mine cost control problems.Finally,the paper put forward by ha mine as an example the value chain under the coal mine enterprise cost control improvement strategies: first,the implementation of strategic cost control method,reduce the coal exploitation cost;Second,detailed management and control of material procurement cost;Third,reasonable selection of mining method to optimize roadway layout,to improve the coal recovery rate;Fourth,increase the degree of coal mine mechanization,streamline office staff,explore new mode of production outsourcing services;Fifth,extends the industrial chain,the development of circular economy;A long-distance copy,value-added upgrade;Sixth,modular coal enterprise value system.
Keywords/Search Tags:coal enterprise, value chain, cost control
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