煤炭企业价值链成本模型的构建及优化  

Establishment and optimization of the value chain cost model of coal mining enterprises

作　　者：张佳[1] 张士强[1] 张金泉[1] 

机构地区：[1]山东科技大学,山东省青岛市266590

出　　处：《中国煤炭》2017年第7期21-24,30,共5页China Coal

摘　　要：在经济新常态和全球资源革命的双重影响以及煤炭资源基础地位不变的前提下,煤炭价格低位运行和产能过剩成为以矿井生产为主的煤炭企业普遍面临的严竣问题,突破传统成本控制框架、实施价值链成本管理、寻求新的成本降低点成为煤炭企业可持续发展的推动力。以价值链优化模型与成本控制相结合,通过价值链成本控制为煤炭企业提供成本控制新的路径选择,指导煤炭企业成本管理,获取竞争优势。Affected by the new normal economic and global resource revolution, and with the premise of unchanged basic foundation of coal resource, the problem of low coal price and oversupply capacity became the common issue that most of coal mining companies would encounter. Breaking conventional cost control framework, implementing value chain cost management and seeking for new cost decreasing points are the drivers of sustainable development for coal enterprises. Combined with value chain optimization model and cost control, this paper provided new choice of cost control for coal enterprises by value chain cost control, guiding cost management of coal enterprises to gain competitive advantages.

关 键 词：煤炭企业 价值链成本模型 作业成本动因 

分 类 号：TD-9[矿业工程]