Study On Cost Management Optimization Of ZY Coal Enterprise

From 2002 to 2012,driven by the rapid development of China's economy,the coal industry experienced a period of "golden decade" of profiteering development.After 2012,affected by the economic crisis,overcapacity,the rise of new energy industry and other factors,the development of the coal industry appeared a lot of contradictions,such as serious overcapacity,imbalance between supply and demand,coupled with the continuous emergence of hidden dangers in coal safety production The pressure of environmental protection continues to increase and other outstanding problems,coal enterprises began to run into difficulties,such as the mismatch between production and sales,rising production costs,reduced profits and so on.Since 2015,the state has started to implement the supply side structural reform program.According to the national decision-making and deployment on supply side structural reform,all regions and subordinate departments in China have steadily carried out the work of resolving excess capacity in key areas,including coal,steel,cement and other industries.By the end of 2019,the country has reduced crude steel production capacity by more than 150 million tons,withdrawn backward coal production capacity by 810 million tons,eliminated and shut down backward coal power units by 20 million kilowatts,and initially completed the "13th five year" capacity reduction target.The supply side structural reform implemented by the state aims to gradually optimize the industrial structure,and then solve the contradictions accumulated in key areas over the years.Facts have proved that this reform measure has achieved initial results.However,the coal industry has a long way to go,and the high cost and overcapacity are still one of the prominent contradictions restraining the development of the coal industry.In this context,the government of the region where ZY coal enterprises are located closed down the coal enterprises that do not meet the relevant production and operation conditions in accordance with the national requirements on the supply side structural reform,and only the ZY coal enterprises are retained.ZY coal enterprise as the only existing state-owned coal group in the region,without the aura of the "golden decade" of the coal industry,began to appear the problems of profit decline and operating cost higher than operating income.The reason is that it still adopts the traditional cost management mode,so ZY coal enterprise needs to optimize its cost management.This paper studies and discusses the main cost structure,main problems and causes of cost management of ZY coal enterprises,aiming to improve the cost management level of ZY coal enterprises by using strategic cost management theory,and puts forward specific strategies for optimizing cost management: first,establish strategic cost management concept of ZY coal enterprises to update enterprise cost management concept;second,optimize supplier price The third is to establish the cost management assessment mechanism to improve the cost management content of ZY coal enterprise.The full text is divided into six chapters.The first chapter is the introduction,which introduces the research background and significance,literature review,research methods and content,technical route.The second chapter expounds the theory related to cost management,which lays a theoretical foundation for ZY coal enterprise to optimize cost management based on strategic cost management.The third chapter combs the current situation of ZY coal cost management,finds out the problems existing in the company's cost management,and analyzes the causes.The fourth chapter analyzes the applicability of cost management optimization based on strategic cost management in ZY coal enterprises,including necessity analysis and feasibility analysis.The fifth chapter designs the cost management optimization scheme of ZY coal enterprise based on strategic cost management,including the general idea and specific optimization strategy.The sixth chapter summarizes the research of this paper,and puts forward the lack of research.