Research On Cost Management Of Company A Value Chain Under The Background Of Supply-side Reform

As an important energy resource in China,coal is of great importance.However,before the supply-side structural reforms,the coal industry was once in a state of loss.Faced with various adverse effects such as the continuous decline in coal prices,the backlog of production capacity and the impact of imported coal,the operating pressure of coal enterprises has been increasing,the net profit has been negatively increasing,and the market competitiveness has decreased overall.In this regard,our nation promotes supply-oriented structural reform comprehensively,on the basis of resolving excess capacity,optimizing the coal industry resource structure and guiding coal enterprises to complete the task of “reducing costs” gradually.During the period of supply-side reforming,the coal industry recovered as a whole,coal prices rebounded,and the “cost reduction” work promoted the coal industry to usher in a new development opportunity.Based on the existing domestic and foreign researches,this paper analyzes the present situation of the cost management,value chain cost management and other related research of coal enterprises.Basing on the content of supply-side reforming and the theory of cost management,this paper takes Company A as a research.object,analyzing the current situation of cost management of A company,and analyzing the problems existed in the traditional cost management,including the cost accounting method of Company A needs to be improved,the scope of cost management is missing,the cost management system needs to be improved,and the implementation of the concept of cost management is not in the place.In view of these problems of Company A,the author proposes to adopt the value chain cost management scheme and propose relevant suggestions for the cost management of Company A.Those included that Company A can further its cost accounting method and improve the cost management system;check the scope of cost management comprehensively and optimize production processes;refine the data of cost management and promote the operation of information-based intelligent systems;update the idea of cost management continuously and focus on the independent innovation of enterprises.These moves aim to respond to the supply-side reform policies better,deepen reform efforts,finish cost management work,and seek healthy and sustainable development of enterprises.