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在煤炭产能过剩的背景下,煤炭行业业绩每况愈下,行业内真正还能盈利的企业已所剩无几,其表象优势是煤炭开采的低成本,若究其内核,其实成本管理是一项系统工程,树立大成本观实为必要,值得深入思考与研究。陕西煤业近年来,结合自身情况,建立了独具特色的大成本管理系统:以资源储备、税务筹划、项目并购为主要内容的战略成本管理系统;以项目监督、设备管理、绿色环保为主要内容的决策成本管理系统;以安全投入、组织管理、运输物流为主要内容的经营成本管理系统,将企业竞争力提升到一个崭新的水平。
Against the backdrop of overcapacity in coal industry, the performance of the coal industry is deteriorating. There are only a few companies that can make real profits in the industry. The obvious advantage is the low cost of coal mining. If we look at its core, cost management is actually a systematic project. It is necessary to establish the concept of large costs, which is worth pondering and studying in depth. In recent years, Shaanxi Coal Industry has set up a unique large cost management system based on its own conditions: a strategic cost management system focusing on resource reserve, tax planning and project mergers and acquisitions; focusing on project supervision, equipment management and green environmental protection Content decision cost management system; to safety inputs, organization and management, transportation and logistics as the main content of the management system of business costs, the competitiveness of enterprises to a whole new level.