Strategic Design Cost Management Framework Of SJ Coal Group

As an important national basic energy industry,the development and reform of coal enterprises are related to the economic lifeline of the country,as well as the safe development of energy and the overall situation of social harmony and stability.Since2012,the coal industry has ended its "golden decade" of development.In addition,due to the influence of factors such as the decline of industrial economic growth and the gradual rise of new energy industry,the coal industry has begun to have contradictions such as overcapacity and imbalance between supply and demand.In addition,the problems of hidden dangers in production safety of coal enterprises are constantly exposed,and the national government has also promulgated new environmental protection policies,which makes the business and environmental protection pressure faced by enterprises constantly increase,and the development of enterprises is in trouble.Since 2015,the supply-side structural reform policy has been introduced by the state,and the government has actively promoted the coal industry to complete the five tasks of "three to one,one reduction and one supplement",namely,de-capacity,de-stocking,de-leverage,cost reduction and short-boarding,so as to gradually optimize the industrial structure,with a view to solving the deep-seated contradictions accumulated in the coal industry for many years.Facts have proved that this measure has achieved initial results.However,the coal industry has a long way to go,and there is still a long way for enterprises to go in transformation and reform.In this paper,case analysis,field investigation and literature research are used.Under the background of supply-side structural reform,taking SJ Coal Group as an example,the framework design of strategic cost management of coal enterprises is studied.There are seven chapters in this paper.The first chapter is introduction.Including research background,research significance,literature review,research contents,methods and ideas,as well as the innovation of this paper.The second chapter,theoretical basis,respectively expounds the cost management theory,strategic cost management theory,strategic management theory and supply economics theory,providing corresponding theoretical support for the follow-up research.The third chapter summarizes the current situation of strategy and cost management of SJ Coal Group.The fourth chapter analyzes the problems existing in the current cost management of SJ Coal Group.The fifth chapter puts forward a set of strategic cost management framework design scheme suitable for the current strategic development of SJ Coal Group from five aspects: strategic positioning,value chain,strategic cost drivers,accounting methods and performance evaluation system.The sixth chapter puts forward the safeguard measures to implement the strategic cost management scheme,so that the framework design scheme can be successfully implemented in the group.The seventh chapter is the research conclusion and prospect.By using the method of strategic cost management,this paper designs a set of strategic cost management framework for SJ Coal Group to help the group reduce costs,optimize the cost structure and improve the cost management system,so as to enhance the competitiveness of the group.At the same time,I hope to provide some new ideas for cost reform in the process of reducing costs and increasing efficiency for traditional coal enterprises in similar difficulties,which has certain reference value.