“高煤价”下战略成本管理提升煤炭企业竞争力

近年来,随着原油价格的不断上涨,导致煤炭价格也随着不断上涨。因此,高煤价对煤炭企业既是机遇也是挑战,高煤价使得煤炭获得巨大利润的同时,也面临着煤炭资源开采规模的不断减小以及开采成本不断提高的压力。本文以陕西煤业集团韩城矿业公司为研究对象,通过对高煤价下煤炭采选项目的生产成本研究,指出高煤价下企业生产成本所面临的巨大压力。在此研究的基础上,提出实施战略成本管理是提高煤炭企业竞争力的有效途径,最后指出通过转变经营观念,建立健全成本控制机制以及依靠先进的科学技术等手段,来实施战略成本管理的建议和对策。

Under "High Coal Prices", the Strategic Cost Management Promote the Coal Enterprise Competitiveness

Recent years,price of the crude oil has been keeping rising,consequently the price of the coal is also rising.So that,the high price of oil is not only opportunity but also challenge to the coal enterprises.Not only the high price makes the coal enterprises profitable,but also it makes the scale of mining smaller and the mining cost rising.This paper works on the Hancheng mining company of Shanxi coal group.Through the study of the producing cost of the coal mining project at the high coal price,the paper p...