煤炭企业关键战略成本动因识别与控制研究  

Study on identification and control of coal enterprise's key strategic cost drivers

作　　者：黄国良[1] 吴汉英[1] 徐快茹 魏麟欣 

机构地区：[1]中国矿业大学管理学院,江苏省徐州市221116

出　　处：《中国煤炭》2016年第8期5-9,19,共6页China Coal

基　　金：国家社科基金重大招标项目(11&ZD163);中国矿业大学资源财务会计创新团队(2013zcx008)

摘　　要：在煤炭价格下行的背景下,成本管理问题已成为煤炭企业提高长期竞争优势的关键问题。论文依据战略成本管理理论和煤炭企业特点,分析了煤炭企业结构性和执行性成本动因。之后,通过向煤炭行业专家发放调查问卷,运用层次分析法识别了煤炭企业关键战略成本动因,主要包括:资源条件、开采技术研发、员工能力与素质、地理位置、规模与矿井设计和回采效率等。最后,论文针对煤炭企业关键战略成本动因提出了控制建议。Under the background of coal prices downward,cost management has become critical problem to improve long term competitive advantage of coal enterprises.Based on the theory of strategic cost management and the characteristics of coal enterprises,the paper analyses the structural and executive cost drivers of coal enterprises from a strategic height.Then,through the survey of coal industry experts,the key coal enterprises strategic cost drivers that this thesis uses the Analytic Hierarchy Process（AHP） to identify include resource conditions,research and development of mining technology,staff capacity and quality,the geographical position,firm scale and mine design,mining efficiency.Finally,in view of the coal enterprise＇s key strategic cost drivers,the paper puts forward the control proposals.

关 键 词：结构性成本动因 执行性成本动因 层次分析法 关键战略成本动因 

分 类 号：TD-9[矿业工程]