Research On Cost Management Optimization Of Z Coal Enterprise Based On Value Chain

With the continuous improvement of the national economic level,China’s coal demand will remain at a high level for a long time to come.In 2022,China’s coal industry will continue to deepen the supply-side structural reform,make every effort to increase coal production and ensure supply and price stability,and steadily promote the construction of a modern industrial system.However,under the influence of the "carbon peak","carbon neutral" policy,the new national energy security strategy and the rapid advancement of information technology,the development of the coal industry has been restricted to a certain extent,and the competition among coal enterprises has become increasingly fierce.The traditional cost management method is difficult to help coal enterprises out of the predicament because it only focuses on internal production and operation and ignores external value-added factors.Therefore,if coal enterprises want to stand out in the industry,they must optimize the cost management methods.This paper takes Z Coal Company,a typical representative of China’s coal industry,as the research object,uses case analysis,literature analysis and comparative analysis to introduce the current situation of internal and external value chain cost management of Z Company,and analyzes its problems in cost management,find out the reasons for these problems,and then put forward corresponding optimization suggestions.The study found that in the current cost management of Company Z,there are problems such as the imperfect material cost management system,the imperfect logistics cost accounting system,the rising cost of human resources,the inadequate staff training,the serious restriction of procurement costs by market price changes,and the imperfect supplier and customer management system.In view of these problems,this paper puts forward cost management optimization suggestions for Company Z: first,improve the material cost management system and establish a material information management platform;Second,we should optimize the transportation layout and logistics cost accounting methods to reduce logistics costs;Third,we should actively improve the salary distribution and incentive system,and increase the training of employees;Fourth,we should improve the centralized procurement management system and supplier evaluation mechanism,and strive to reduce procurement costs;Fifth,we should improve the customer management system and customer management information system to provide them with faster and higher quality services,thus reducing the cost of sales.In this paper,when describing and analyzing the current situation of cost management of each link of the internal and external value chain of Z coal enterprise,the corresponding cost management indicators are selected for horizontal and vertical comparison,so as to more intuitively display the cost management effect of Z company in this link.At the same time,this paper combines the value chain cost management with the information measures,and studies its application in Chinese traditional coal mining enterprises,which has certain innovation.However,due to the confidentiality of enterprise data,some detailed analysis data is difficult to obtain,so the analysis in this paper is limited to the basic level.