浅析煤炭企业成本管理中的问题与对策

浅析煤炭企业成本管理中的问题与对策摘要成本管理是当前国内煤炭企业面临的一个比较薄弱环节。而对于煤炭企业而言，煤炭价格是由市场的供需状况所确定的，降低成本是煤炭企业追求经济效益的唯一且最有效的手段之一。近年来，煤炭企业面临着供大于需的状况，企业效益逐渐降低，由于煤炭企业自身限制，煤层开采深度和广度的提高，相应的技术升级投入和安全成本投入力度也会提高，加上原材料，人工价格的上涨，势必会造成煤炭企业成本的增加，压缩了企业的利润空间，削弱了煤炭企业在市场中的竞争力。运用先进成熟的成本管理理念、管理方法，优化已有的成本管理体系，是煤炭企业首要解决的问题。本文首先进行了相关理论概述，其次提出了煤炭企业成本管理存在的问题，并对煤炭企业成本管理存在问题的原因加以分析，最后提出了解决的对策，以期对煤炭企业的成本管理提供一些帮助关键词：煤炭企业；成本管理；对策AbstractCostmanagementistheweaklinkinthestate-ownedenterprisesarefacing.Asforthecoalenterprises，coalpricesdeterminedbymarketsupplyanddemandsituationofbasic，reducethecostofcoalenterprisesistheonlywaytothepursuitofeconomicefficiency.Inrecentyears，althoughthecoalenterpriseshavereversedthesituationformorethanneeded，graduallyimprovedenterpriseefficiency，butbecauseofrestrictionsoncoalenterprisesthemselves，withtheincreaseincoalproduction，coalminingtoimprovethedepthandthebreadth，technologyinvestmentandimprovementofthesafetyofthecorrespondinginvestmentalsoincreased，coupledwithrisingpricesofrawmaterials，itisboundtocauseincreasethecostofcoalenterprises，compressionoftheprofitsoftheenterprisespace，thecorrespondingweakeningofthecoalenterprisesintheindustry'scompetitiveness.Byusingthemethodofcostmanagementcostmanagementconceptandadvancedscientific，optimizetheexistingcostmanagementsystem，istheurgentneedtosolveproblemsincoalenterprise.Thisarticlefirsthascarriedonthesummaryofrelevanttheories，thenputforwardtheproblemsexistinginthecoalenterprisecostmanagement，andthecauseofthecoalenterprisecostmanagementproblemsareanalyzed，andfinallyputsforwardthemeasurestosolve，inordertoprovidesomereferenceforcoalenterprisecostmanagement.Keywords:coalenterprises；costmanagement；CountermeasuresII目录1绪论...........................................................................................................................................................11.1研究背景及意义...........................................................................................................................11.1.1研究背景...........................................................................................................................11.1.2研究意义...........................................................................................................................11.2国内外研究情况...........................................................................................................................11.2.1国内研究情况...................................................................................................................11.2.2国外研究情况...................................................................................................................11.3研究内容.......................................................................................................................................21.4研究的重点难点及研究方法.......................................................................................................21.4.1本文的重点.......................................................................................................................21.4.2本文的难点.......................................................................................................................21.4.3本文的研究方法...............................................................................................................32相关理论概述...........................................................................................................................................42.1煤炭企业定义...............................................................................................................................42.2成本管理的涵义...........................................................................................................................42.3煤炭企业加强成本管理的重要意义............................................................错误!未定义书签。2.3.1加强成本管理保证了其生存和发展................................................错误!未定义书签。2.3.2在市场竞争中取胜的关键是成本管理............................................错误!未定义书签。2.3.3可以促进企业经营管理水平的提高................................................错误!未定义书签。3煤炭企业成本管理存在的主要问题.......................................................................................................43.1成本控制意识不强，管理理念落后...........................................................................................53.2企业成本分析不足，缺乏预算控制...........................................................................................53.3企业成本管理手段落后，落实不到位.......................................................................................63.4成本管理体系不完善，跟不上企业发展步伐...........................................................................64煤炭企业成本管理存在问题的原因分析...............................................................................................8III4.1对成本管理缺乏认识，企业领导者不够重视...........................................................................84.2企业成本管理体系不能适应快速发展的社会环境...................................................................84.3煤矿企业成本管理缺乏长远规划，短期行为严重...................................................................85加强煤炭企业成本管理的对策建议...........................................................