Study On Optimization Of Cost Control In Y Coal Mine

At present and for a period of time in the future,coal is still the main body of China’s energy structure,is the basic raw materials for industrial development.Since last year by the international bulk price rise,macroeconomic recovery continues to be stable,the demand for raw materials increased sharply and other factors,China’s coal market demand is strong,coal consumption to maintain a relatively fast growth state,and the number of imported coal in China has declined,making the social coal inventory is generally low,coal prices continue to rise.Under the influence of such environmental factors,coal enterprises generally have higher profits,which leads to the lack of attention of enterprise managers to cost control,and there are often huge hidden dangers in the process of cost control.It is expected that with the implementation of a series of national policies to reasonably release production capacity and other supply and price stability,hydropower,solar power generation growth,coal production and imports will gradually increase,the current situation of oversupply will be improved,and coal prices will gradually fall in the later stages,the cost control problems in the enterprise will emerge,affecting the future sustainable development of enterprises.In this situation,how to improve the cost control level of the enterprise is an important issue for coal enterprises to consider.In this paper,based on the analysis of the current situation of related research at home and abroad,we firstly briefly describe the cost control and modern cost management theories;secondly,taking Y coal mine as the research object,we use field research method,data analysis method and other research methods to investigate and study the current situation and problems of cost control in Y coal mine,and analyze that Y coal mine has backward concepts and methods,unclear management levels,unclear assessment responsibilities,and imperfect accounting methods.We also analyzed the main reasons for the problems;again,we designed a cost control optimization plan for Y coal mine to optimize the cost control of Y coal mine based on the LUBA model,upstream and downstream optimization from the perspective of value chain,and target cost adjustment based on operation.Finally,we proposed measures to guarantee the implementation of the optimized cost control plan in Y coal mine in terms of improving the reward and punishment mechanism,updating the financial management model,enhancing the cost control awareness of employees,and introducing and training professional talents.The study of this paper has an important guiding effect on the improvement of cost control level in Y coal mine,and also provides reference for the optimization of cost control in similar enterprises.