Font Size: a A A

Research On SD Mine's Value Chain Cost Control Under The Background Of Digital Transformation

Posted on:2022-10-28Degree:MasterType:Thesis
Country:ChinaCandidate:Z H LinFull Text:PDF
GTID:2481306335974029Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
The national "13th Five-Year" strategic plan pointed out that during the "13th Five-Year" period and for a long period of time in the future,my country must strengthen the conservation and management of mineral resources.For mining,it is necessary to control and plan the mining volume at each stage.At the same time,the plan also pointed out that it will support the technological and technological transformation of mining enterprises to improve the efficiency of mine resources and the recovery rate of solid waste,thereby alleviating environmental pressure.The encouragement of national policies and the advent of the Internet age have promoted the digital transformation of mining enterprises.SD mines need to firmly grasp the current historical opportunities and completely change the traditional production model through value chain upgrades,technological transformations,and cost reductions.Increase market competitive advantage and stabilize its position in the market.However,if mining companies want to occupy a larger market share,they must have a complete cost control model that enables them to develop efficiently and sustainably.This article first studies the development history and method application of related theories about value chain,cost control and value chain cost control at home and abroad,and provides an overall thinking framework for enterprises to carry out cost control from the perspective of value chain.Secondly,with SD mine as the case study object of this article,combined with the operation process of each link,the study of the mine cost control system is carried out.I did a half-year internship and investigation in the SD Mine Finance Department,and I gradually became familiar with the improvement of the above-mentioned traditional links by the research and development,production,procurement,sales and digital construction of mining enterprises,and mastered the company's cost composition and control.The status quo and assessment process found that the SD mine's cost control system is relatively complete,but there are problems such as lagging concepts,loose management and control measures,and difficulty in obtaining real-time monitoring and feedback on costs.Then,in order to specifically solve the above problems,this article introduces the method of value chain analysis to study the cost of each link of SD mine one by one,and conducts a comprehensive analysis of the company's value-added activities from the two perspectives of the internal value chain and the external value chain,so as to Find problems more intuitively and propose specific rectification measures to minimize the cost of the enterprise and increase mine performance.Finally,in view of the problems of the cost control system in the value chain analysis process,combined with the intelligent systems and collaborative platforms involved in the digital transformation,corresponding improvement suggestions are proposed: from the production and technology aspects,more effective measures to strengthen the cost control of the internal value chain are proposed.Improve the cost control of the external value chain in terms of perfecting the industrial value chain and narrowing the gap with competitors,so that the mine can not only realize digitalization in industrial upgrading and technological transformation,but also integrate digitalization in the cost control system,thereby enhancing the core competitiveness of enterprises.The innovations of this article are mainly reflected in:(1)Most scholars have combined digital transformation with steel,coal,logistics and transportation industries for research.There are fewer articles about digital transformation of mines,but the mining industry is also facing increased investment in ecological restoration.Issues such as increasing research funding,reducing costs and maintaining industry advantages.The mining industry is selected as the research object,which can effectively integrate with the background of digital transformation,and the direction and object of the topic selection are relatively novel.(2)There are few articles on the combination of digital transformation and cost,and most of them use theoretical analysis,and rarely do specific research in combination with cases.This article uses the method of value chain analysis to improve the cost control system of mines,reduce costs and increase efficiency,which can be used for other mines.Provide some reference,which is conducive to the promotion of digital construction across the country.
Keywords/Search Tags:Digital transformation, Value chain, Cost control
PDF Full Text Request
Related items