Research On The Cost Management Of PanJiang

In our country's current energy structure,coal resources still occupy the most basic position,which largely determines our country's energy supply situation.The operating efficiency of coal enterprises is related to the overall development of the national economy,and therefore becomes the mainstay of our economy.However,since 2012,the coal economy has been weakening.Overproduction and imported coal have increased dramatically,which have led to a sustained decline in coal prices and a downturn in the coal market.Meanwhile,the internal cost of enterprises is difficult to reduce,profits are shrinking dramatically,and the development of coal enterprises is facing many difficulties.Because of the complexity of cost structure and the difficulty of cost decomposition in coal enterprises,cost reduction has become a difficult problem faced by decision makers.Panjiang shares,the case study object of this paper,is a large state-owned coal enterprise in Guizhou Province.In recent years,the income of Panjiang has been declining,but its cost has remained high.Although the business income and profit of the enterprise increase again in 2017,the total cost also rise,and in recent years,the unit coal cost of the enterprise is higher than that of the peer coal enterprises,so how to effectively reduce the cost has become a difficult problem for Panjiang shares.Based on the review of the correlative theory of cost management,this paper takes Panjiang shares as the study object,starts from the cost structure of Panjiang shares,and fully considers the characteristics of coal enterprise's cost.Combined with the current cost management regime and method of Panjiang shares,this paper analyzes the current situation of cost management of Panjiang shares from three aspects: procurement cost management,production cost management and sales cost management.At the same time,this paper uses the comparative analysis method to compare the cost management effect of Panjiang shares with the peer coal enterprises,and finds out the problems existing in the cost management of Panjiang shares,and analyzes the causes of these problems.Finally,in view of the problems in the cost management of Panjiang shares,this paper combines the cost structure of Panjiang shares with the actual production and operation of the company,and draws on the modern cost management method theory to propose improvements to the cost management of Panjiang shares.Improve the company's current cost management status,and reduce the total cost of the company and improve economic efficiency as a whole.