Research On Lean Cost Management Of Coal Enterprises From The Perspective Of Industry And Finance Integration ——Taking S Company As An Example

Coal is the main energy and the driving force of China's industrial development.However,due to the unbalanced development of the coal industry and the low mining concentration,the low entry barriers and high exit barriers of the coal industry make China's coal industry competition disorder,the low industrial concentration also caused the decline of international competitiveness,the development of the coal industry is facing new challenges.Therefore,accelerating the adjustment of industrial structure and promoting the healthy and sustainable development of China's coal industry has become the focus of China's coal industry.However,coal enterprises in a series of transformation at the same time,also need to spend a high cost,enterprises must do a good job in cost management,in order to form their own competitive advantage in the fierce competition in the coal industry.S Company,located in Shanxi Province,China,has rich coal resources and plays an important role in China's large-scale coal production enterprises.Although S Company has begun to apply the idea of lean cost management,its financial operation mode and cost management status are still inadequate.This article first to the "lean cost management","industry wealth fusion" definition,secondly,the value chain management theory,information asymmetry theory,introduces the process reengineering theory,again,the analysis of the current situation of China's coal industry development present situation,the management and cost management present situation,finally,based on the company S,for example,The company S cost management present situation,analyzing the present situation and problems of business management,find out the company S implementing lean cost management problems,combined with industry rich fusion of ideas,Suggestions to optimize the enterprise lean cost management model,hope our coal enterprises to strengthen industry rich fusion of ideas seriously,for further optimization of the cost management mode of coal enterprises put forward constructive Suggestions and reference.On the basis of theoretical analysis of related problems of S Company and current situation analysis of the case company,there are problems in organizational structure,financial system and business system of S Company.Therefore,this paper analyzes the above three aspects,and puts forward a lean cost optimization scheme for S company on how to improve the cost management framework based on the idea of industry and finance integration.The scheme mainly includes the following aspects:(1)establish industry and finance integration mechanism to optimize ERP system;(2)Setting up an industry-finance integration team to achieve comprehensive budget management;(3)Expenditure of jointly managed expenses by industry and finance departments.Traditional lean cost management case studies mostly focus on the financial level,and few take the integration of industry and finance as the starting point.In this paper,by studying the company S cost management present situation,discovered the existing problems of cost management mode,and put forward the goods fusion mechanism of lean cost management mode,for more in-depth development of the model in the enterprise cost management optimization advice,hope to a certain extent,raising the level of cost management in S company,promote the development of the high quality,It can also provide optimization ideas for the cost management mode of other coal production enterprises.