摘要
在煤炭经济持续低位运行的背景下,大多煤炭企业面临严峻的经营形势。为了更好地反映与控制企业生产运营成本,基于神华神东煤炭集团(以下简称"神东公司")生产现状,结合当前宏观经济环境、神东发展战略、发展方向以及经营模式,探讨了实施成本精益化分析的必要性及可行性。引入差异分析、对比分析、趋势分析、价值树分析等成本精益化分析方法来全面反映成本、生产、销售、人工、资产等7个方面的经营现状,通过建立起科学合理的成本分析与控制系统来研究成本变动的各种驱动因素及其动因,为公司制订经营决策提供重要依据,从而采取全方位的经营举措推动降本增效,在根本上改善企业成本状况,实现经济效益最大化,提升企业市场竞争力。
Under the background of coal economy continues to run low,most of the coal enterprise are facing the severe situation. To better reflect and control production and operation costs,this paper discussed the necessity and feasibility of implementing lean cost analysis based on the production status of Shenhua Shendong Coal Group（ hereinafter referred to as Shendong Group）,and in close connection with the current macroeconomic environment,Shendong development strategy,development direction and management mode. By introducing variance analysis,comparative analysis,trend analysis,value tree analysis and other lean cost analysis methods to fully reflect the seven aspects of the operating status quo,such as production,sales,labor,assets,by establishing a scientific and reasonable cost analysis and control system to study the changes of various driving factors and its dynamics,provide important basis for business decisions for the company,so as to take comprehensive management measures promotes lowering the cost and increasing the benefit,fundamentally improve cost condition of enterprise,achieve maximum economic benefits and improve enterprise＇s market competitiveness.
出处
《中州煤炭》
2016年第10期68-71,77,共5页
Zhongzhou Coal
关键词
煤炭企业
经营管理
成本分析
精益思想
财务成本管理
coal enterprises
operation and management
cost analysis
lean thinking
financial cost management
