Research On Strategic Cost Management Of Large Coal Enterprises

With the slow growth of domestic economic growth,the continuous adjustment of energy structure and the continuous increase of the implementation of national environmental protection policy,the coal industry has gradually entered the period of transformation and development after ten years of "gold" and coal enterprises must be bigger and stronger under the new normal market background of economic development.Otherwise,it will be a crisis of survival.In the face of the problems of heavy overcapacity,high inventory,and continuous decline in prices,the state has constantly stressed the importance of production capacity,and the severe situation has put forward higher requirements for the production and management of coal enterprises.Coal enterprises should not only reduce cost through scale development,but also make the management mode forward to fine direction,then it will be inevitable for coal enterprises to carry out scientific cost management based on strategic perspective.First,on the basis of explaining the connotation,characteristics and related theories of strategic cost management,this paper makes a perspective analysis on the current development and existing problems of large coal enterprises in China based on the current situation of the coal market and the development of the coal market in Shaanxi.It is believed that there are many problems such as big competition pressure,lack of market concern,shortage of industrial structure,shortage of capital,heavy labor cost,poor state policy situation and lack of development mode.Second,through the use of strategic positioning,value chain and cost driver analysis methods to analyze the status quo,the origin of the problems in many aspects of comprehensive exploration.And collate four core impact levels:resource level,macro level,technology level and management level.It is divided into fourteen factors:coal resource conditions,location conditions,environmental factors,national macroeconomic policy,industrial policy,industry development status,mining technology,product production technology,technology level,mine production level,strategic management,marketing level,value chain operation and management control.Combining the performance evaluation index system and using the analytic hierarchy process,the hierarchical structure model of the strategic cost management performance evaluation of large coal enterprises is set up,and the method of determining the weight of the evaluation index and the calculation process of the score are expounded.Third,in this paper,the development status of SN mineral company,a representative large coal enterprise in Shaanxi,is analyzed in detail.On the basis of strategic positioning for SN mineral company,SWOT strategic portfolio analysis is carried out;According to the typical cost management framework of SN mineral company,the enterprise value chain is comprehensively analyzed;The structural cost drivers of enterprises in terms of scale and technology are analyzed,and executive cost drivers are analyzed for enterprise cohesion and peer relationship.Fourth,the hierarchical model of the performance evaluation of the strategic cost management of large coal enterprises is based on the previous article.The weight is calculated by the AHP analysis method and the influence values of various factors are obtained by the fuzzy comprehensive evaluation method.The performance evaluation of SN mineral company strategic cost management is comprehensively analyzed,and the strategic cost management plan is designed for it.It is believed that the company should design a suitable strategic cost management scheme for the company,strengthen the internal management mode,pay attention to the overall quality management,and improve the competitive advantage of the downstream enterprise chain at the same time.Fifth,on this basis,I put forward the conclusion of the full text.This study will enrich the theory and method of strategic cost management of coal enterprises,and enhance their strategic cost management level and competitiveness.