Research On The Cost Control Of YZ Coal Company Based On The Value Chain

Since the reform and opening up,the market economic system has gradually replaced the original planned economic system,and enhanced the vitality of the economic market.Especially after entering twenty-first Century,the active market environment makes the competition among enterprises increasingly fierce.The competition between enterprises has changed from the competition of cost and quality,the competition among enterprises,to the value chain of enterprises.The value chain has a direct impact on the competitiveness of enterprises,the lower the cost of the value chain,the more competitive the market.The value chain theory can make the enterprise pay attention to every detail of the business activities,in which the cost control is the most important part of the value chain management.The reform of the economic system has brought a great impact on the state-owned monopoly industries.The coal industry is one of the state-owned monopoly industries,which is deeply influenced by it.YZ coal industry is a typical state-owned enterprise,which occupies the leading position in the whole East china.In order to respond positively to the national policy of "13th Five-Year" to capacity planning,the company at the end of 2016,close to one million tons of production capacity of Beisu Coal Mine,or so,coupled with the coal industry market demand,in order to obtain sustainable competitive ability and advantage,YZ coal company need to reduce operating costs,improve economic efficiency.Faced with the downward trend of the economic environment,Yan zhou coal in order to obtain the ability of sustainable development,it is necessary to carry out cost control in the value chain.How to carry out cost control based on value chain management is an important problem for YZ coal industry group.This article through to the domestic and foreign related cost control,introduces the value chain theory,the theory and content of YZ coal cost control closely together,this paper analyzes the YZ coal company environment,through the investigation of the actual coal enterprises in YZ coal industry,the internal value chain,vertical value chain and industry the horizontal competition value chain analysis,find out the key node cost control of YZ coal industry value chain in the process,combined with the status quo of YZ coal cost control analysis of YZ coal industry in the value chain cost control problems,and find out the specific reason.Finally,based on the above analysis,put forward YZ coal specific method for the internal and external value chain cost control,according to the steps of the value chain cost control method,the specific implementation and puts forward specific measures of protection.Through strengthening the cost control in the value chain,we can maintain the sustainable development ability of YZ coal industry.