| Coal industry is providing abundant energy for the development of various sectors in China.Coal accounts for about 70% of China’s primary energy consumption,and it is an important energy source of China’s economy and society.At present,China’s economic development is in the new normal period of transformation.During this period,China’s economic development mode is gradually changing from the original crude and inefficient development mode to the intensive and efficient development mode.China is faced with a serious mismatch between supply and demand,and the coal enterprises are also faced with a general situation of severe overcapacity and a substantial decline in corporate profits.At the same time,the industrial automation,mechanization degree is not high in the coal industry;there is lack of growth momentum of corporate profits,unreasonable distribution of the means of production,and high levels of industrial pollution and destruction.In the 13 th Five-year Plan,China has proposed to build a "clean,low-carbon,safe and efficient" energy system,which will have an impact on China’s current coal industry.Under this background,in this paper R coal enterprise was taken as the case study object,and starting from the supply side,the reasonable reduction of enterprise cost was explored by taking internal control as the means.There are usually two ways to stimulate the economy: demand-side and supply-side.Demand-side focuses on some problems in the demand side,while the supply side correspondingly pay more attention to supply-side factors.In this paper,from the perspective of the supply side,how to settle the problem on the coal enterprise cost through enterprise internal control was studied.Enterprise internal control is a regulation for the rational operation of various internal businesses under modern enterprise management.Complete and effective internal control can provide strong support,enhance the internal control of enterprises,and improve the competitiveness of enterprises in the same industry.The contents of internal control are very rich,from the enterprise organizational structure to risk assessment,which can all be improved through the enterprise internal control.R Coal Enterprise is a typical traditional coal enterprise,the cost of the enterprise has always been high.In this paper the cost factors of the enterprise were analyzed and several aspects with high cost were extracted.From the perspective of labor,land,capital,system creation and innovation and other factors on the supply side,how to reduce enterprise costs to ensure healthy development of R coal enterprise through internal control of the five factors studied,which is the most importantissue for managers of R coal enterprises to consider.In this paper how R coal enterprises can effectively reduce enterprise costs through internal control from the perspective of supply side in the face of the excessively high cost of coal enterprises in the new normal period was studied.It is not only conducive to the development and stability and reversing enterprise losses of R coal enterprises,but also has a reference significance for other enterprises in the coal industry to reduce costs. |