Research On Cost Management's Problems Of Coal Enterprises

China's coal market has been in a downturn since 2012,and the cost of coal enterprises remains high,which makes the situation grim.Since 2015,General Secretary Xi has repeatedly pointed out in the relevant policies on national reform that supply-side structural reform is the top priority of future strategic deployment,and the coal industry,as a basic industry in China,assumes the primary position in the supply-side reform.Since 2012,with the end of the "golden decade",coal prices have been falling,and many coal enterprises across the country have been shut down one after another,resulting in a grim situation in the coal mining and dressing industry.China's total energy consumption has been increasing year by year,while coal consumption has been decreasing year by year.For coal enterprises with multiple product categories and complex cost structure,it is more necessary to pay enough attention to cost management in the process of operation.This thesis takes BH Coal Mine Company as the case study.By selecting BH Coal Mine Company as the case study object,this thesis collects and redistributes the cost data of the case enterprise from 2014 to 2019 according to the link of the value chain,and seeks the optimization space of the cost control of the case enterprise through the cost model of the value chain.Through calculation,it finds that,Enterprise production and operation activities in coal preparation and maintenance of value chain link is to reduce the cost of space,on the basis of the proposed optimization of BH coal company cost management,can the cost of the establishment of a comprehensive budget control system and the corresponding measures of rewards and punishments to introduce target cost method based on value chain cost model,through the key links of value chain cost control.Through the recognition of BH coal company value chain,according to value chain cost drivers for the creative value chain theory is incorporated in the cost management activities of BH coal company,using the value chain cost model will value activities linked with homework,through the homework cost optimization of the production value of internal value chain activities,make up for the inadequacy of traditional cost accounting method,So as to solve the current stage of the enterprise cost management in the process of the existing problems,strengthen the competitive advantage of the coal industry value chain,and the coal mining and dressing industry for the other coal enterprises to provide a new idea of cost control.