Research For The Strategic Cost Control Of Coal Enterprises Based On Underground Mining

The deep changes of the competitive environment of enterprises have affected the cost control for the past twenty years or more. These changes express as follows: paying attention to provide value to customers, total quality control, advances on information technology and manufacturing technology, market globalization, increase in service industry, rescission of trade control, and operating activities in relation to morality and environment. The internal driving force of the changes is necessary to creating and keeping superiority in competition. For many enterprises, the necessary information for creating and keeping superiority in competition hasn't obtained through the traditional information system of the cost control. In addition, the deep changes of the competitive environment of enterprises push the management science to swift and violent developing and the strategic control with a view to strengthening competition superiority of enterprises arises at the historic moment. Because the traditional cost control theory and method haven't provided cost information of decision requirement for strategic control, it is necessary for us to widen field of vision during the appearance and application of strategic control theory. Therefore, we must implement a strategic function expansion to the traditional cost control theory and method.Accounting the changes of the competitive environment of enterprises as the studied logical starting point, the thesis combines the strategic control theory with the cost control theory, and the former is placed on a fundamental position. The thesis analyses comprehensively competitive environment changed day and day, and strategic control theory applied in management practice, as well as the strategic requirement to the cost control. The thesis studies systematically the strategic cost control theory and method from both basic theory and applied theory. The concrete contents are as follows:1. The theoretical frame of the strategic cost control of coal enterprises is determined and the intrinsic logic relation between the main contents of the theoretical frame is pointed out. In general, the strategic cost control environment and the traditional cost control environment for coal enterprises have both identical parts and different parts, and the contents are rather widespread and complicated. The objective of the strategic cost...