Research On Cost Management Of CK Mining Company Based On Value Chain

The 19 th national congress of the communist party of China declared that China's economy has shifted to a stage of high-quality development.Our country's mining enterprise are facing opportunity and challenge.As of May 2019,due to the impact of the economic environment and industry trends,the overall domestic gold price is relatively low,coupled with serious product homogeneity,the profit of China's gold mining industry has been compressed.With the deepening of the supply-side structural reform policy of "three reductions,one reduction and one supplement",the government requires enterprises to further eliminate backward production capacity,adjust the structure of industries and products,take the initiative to adapt to the market,and promote transformation and upgrading.The cost management based on value chain is helpful for mining enterprises to optimize the operation strategy of lower cost,achieve the development goal of higher quality and gain the competitive advantage in the complex and changeable market environment.Therefore,it is undoubtedly an option worth considering for gold mining enterprises to change their development ideas along the trend,timely adjust their business strategies,carry out connotation construction from the perspective of value chain,strengthen cost management and optimize the internal and external environment.In this paper,firstly,the research status of value chain theory,cost management theory and value chain cost management at home and abroad is analyzed,and the relevant theoretical knowledge of value chain cost management is systematically understood,and the cost management methods are analyzed and mastered.Second,CK mining companies as the research object to borrow an internship of on-the-spot investigation and research,fully understand the characteristics of the company's production,production process and management activities,deeply analyze the cost management present situation,found material control,cost accounting is not fine,weak cost management thought lag,the main problems,such as labor costs rise rapidly.Then,based on the internal value chain,taking into account the industrial value chain and the competitor value chain,this paper comprehensively studied and analyzed the value activities of the company from three different perspectives,so as to promote the optimization and coordination of the internal and external value chain of the company.Finally,from the aspects such as production,technology,purchasing,human resources more effective measures to strengthen the value chain cost management countermeasures,value and the close ties between the industry value chain,from the aspects such as learning competition advantage to tighten the external value chain,so as to continuously improve CK company cost management work,improve the production and business operation strategy,promote the benign development of the enterprise,eventually improve the core competitiveness of the enterprise.At present,there is still a lack of applied research on value chain cost management in mining enterprises.Through the research and analysis of CK's internal value chain activities,industrial value chain and the value chain of its competitors,this paper,on the one hand,finds weaknesses and weaknesses in the company's cost management,and then proposes corresponding improvement measures to help enhance the market competitiveness.On the other hand,it is expected to provide some reference and reference value for the value chain analysis method applied to the cost management of mining enterprises.