Study On Cost Management Of Shanxi A Coal Enterprises

With a new round of economic crisis, the world economy into a recession, coupled with the expansion of Europeandebt crisis and the influence of the world economic recovery, lack of great power. Affected by this, China’ seconomy also has a certain degree of slowdown, downtown pressure on the economy is more and more big, thermal power, building materials, metal smelting, chemical industry, coal industry because the industry downturn and reduced the demand for coal. Although the market demand for coal has weakened, but the production of coal in China is due to the construction of the "eleven five" during the period of large modern mine concentration of the release of production capacity, and imports of coal continues to expand the scale, there have been seriousovercapacity. Coal market downturn, the Shanxi A coal company coal business is facing great pressure on the operation. Therefore, the Shanxi A coal enterprise cost control work be imperative.Through analyzing the problems existing in the Shanxi A coal company coal business cost and cost management in coal enterprises in-depth research, from two aspects of internal revenue and external environment analysis on the necessity of cost management of coal enterprise in Shanxi A. Then in view of the existing problems in costmanagement of coal enterprise, and puts forward some concrete countermeasures for cost management of Shanxi A Coal Enterprises:in the control of development costs, to improve the construction cost control measures; in the control of safety cost, to improve the hidden danger investigation mechanism; in the productioncost control of the whole process, to ensure that the cost of production to stabilize; in the environmental cost control, attention should be paid to the protection of the ecological environment, improve the quality of the mine environment.In the aspect of supporting measures to control coal cost factors, this paper puts forward to perfect the financialmanagement system, promoting the reform of cost management system; reform of the financial management system, comprehensively promote the appointment system of financial personnel; accelerate the construction of financial information, and provide the technical support for the control of coal enterprises; to cultivate financial management personnel, to provide intellectual support for the cost control elements in coal enterprises.