浅谈煤炭企业成本控制措施

近年来，受国家宏观政策调控和市场供求关系影响，煤炭行业经济效益持续增长，许多企业投资组建煤电基地，着手循环经济建设。走可持续化发展之路，却忽略了内控制度的更新，管理理念受传统束缚，不能适应新形势；需要以全新的思维，评价煤炭企业在成本意识、成本范围、成本目标等方面存在的不足．提出树立成本效益观念、拓宽成本控制范围、变更成本管理方法、实现边际收益最大化等措施．有利于煤炭企业进一步优化产业结构，提高市场竞争力。

On the Cost Control Measures to Coal Enterprises

In recent years,influenced by state’s macroeconomic policies and relation between market supply and demand,the economic benefit in coal industry has been increasing continuously.A lot of enterprises are investing to form coal bases,taking up Circulation economic construction along sustainable development roadway.But they ignore the update of internal control system.Their management concepts have been bounded by traditional methods not adapting to the new situation.So they need a new mode of thinking to evaluate the shortages existing in the following aspects: cost consciousness,range of costs,cost objective,etc.This paper points out that those enterprises should set up the concept of cost benefit,widen cost controlling area,change cost management methods and realize marginal utility maximization.Then the industrial structure of coal enterprises will be optimized further,and their market competitive power will be increased greatly.