新常態(tài)下煤炭企業(yè)成本管理要點探討

1、前言煤炭產(chǎn)業(yè)是我國能源發(fā)展的支柱產(chǎn)業(yè)， 在經(jīng)濟發(fā)展中具有重要的戰(zhàn)略地位。 由于煤炭的價格定位受到市場經(jīng)濟波動的影響，企業(yè)自身不能對煤炭進行價格定位，在這樣的背景下，煤炭的成本成為了企業(yè)發(fā)展的關(guān)鍵要素， 在煤炭企業(yè)中， 進行適當?shù)拿禾砍杀究刂骑@得非常有意義。一、煤炭企業(yè)成本管理的存在的問題1.成本管理受礦井設(shè)計工藝影響煤炭企業(yè)成本管理從粗放的管理方式向著精細的管理方式中轉(zhuǎn)變， 煤炭作為一種自然資源，不同于其他的產(chǎn)品。 由于生產(chǎn)工藝的復雜度決定了煤炭企業(yè)的投產(chǎn)前的設(shè)計重要性。 煤炭開采的流程相當復雜， 各個流程之間需要有非常高的配合。 在煤炭產(chǎn)業(yè)投產(chǎn)前， 需要進行詳細的分析與討論， 設(shè)計方案被采用

2、，將不能更改，這也就意味著，煤炭產(chǎn)業(yè)成本受到礦井工作的影響 1 。2.輔助生產(chǎn)成本較高煤炭的生產(chǎn)環(huán)節(jié)主要包括挖掘、采煤、提升、運輸以及通風供電等。其中，直接運用于煤炭生產(chǎn)的成本占據(jù)總成本的30%左右，而輔助環(huán)節(jié)的所消耗的成本卻占據(jù)著煤炭生產(chǎn)總成本中相當大的比重。國家對煤炭企業(yè)發(fā)展中應(yīng)該承擔的責任和義務(wù)提出了新要求。此外， 應(yīng)該轉(zhuǎn)變工作人員的思想，重視煤炭的儲備、經(jīng)營以及輔助成本等諸多因素，從而形成煤炭生產(chǎn)的成本管理理念。3.煤炭成本控制意識薄弱隨著經(jīng)濟不斷發(fā)展， 煤炭企業(yè)開始重視成本控制， 但是仍然存在諸多不足， 很多成本控制機制形同虛設(shè)，在煤炭效益較好的時期，企業(yè)很少關(guān)注成本控制。而在效益不

3、好的時期，企業(yè)才會真正意識到成本控制的重要性。 在煤炭企業(yè)中， 各個生產(chǎn)部門之間對成本控制容易忽視，導致成本控制水平降低 2。二、新常態(tài)下煤炭產(chǎn)業(yè)成本控制策略1.培養(yǎng)企業(yè)全員成本管理意識煤炭企業(yè)的成本控制不僅需要企業(yè)領(lǐng)導的決策管理，還需要人員對成本管理的認識，并付諸于實際的成本管理中。首先，在煤炭企業(yè)中，應(yīng)該加強對員工素質(zhì)的培養(yǎng)，對員工進行及時教育和培訓， 使得員工在學習中提高對煤炭成本管理的認識，緊跟時代發(fā)展腳步。 其次，轉(zhuǎn)變員工對煤炭成本管理的傳統(tǒng)觀念。傳統(tǒng)的煤炭企業(yè)生產(chǎn)中，企業(yè)管理著重于生產(chǎn)，能夠產(chǎn)品的生產(chǎn)能夠帶來直觀的經(jīng)濟效益。對于煤炭成本不能給予充分的認識。因此，在員工思想方面， 應(yīng)

4、該引導員工將煤炭成本放在企業(yè)管理的首位，將成本管理滲透到日常工作中，并且將該項任務(wù)作為員工的績效考核標準，從而能引起員工的重視，發(fā)揮在工作中的積極性。這樣在企業(yè)中以點帶面，形成全員成本管理的良好局面3 。2.成本控制引進科學技術(shù)科學技術(shù)對于推動煤炭發(fā)展有著關(guān)鍵作用， 煤炭是我國的基礎(chǔ)能源， 占據(jù)一次性能源的65%，那么如何最大程度的減少煤炭資源在開發(fā)環(huán)節(jié)中對環(huán)境產(chǎn)生的污染、提高能源效率、優(yōu)化能源產(chǎn)業(yè)成本， 是煤炭產(chǎn)業(yè)必須面對與解決的問題。 近年來， 煤炭清潔生產(chǎn)技術(shù)是控制煤炭成本的方式之一， 它利用能源發(fā)展工業(yè)化的方向， 從而實現(xiàn)了煤炭的清潔與轉(zhuǎn)化。 煤炭研發(fā)人員對煤炭技術(shù)進行創(chuàng)新與成果轉(zhuǎn)化，

5、使得行業(yè)轉(zhuǎn)型并升級。在科學技術(shù)推動下，神東礦區(qū)通過斷面的負壓通風方式，對井下“霧霾”和“ PM2.5 ”進行治療，從而將井下的通風質(zhì)量以及環(huán)境改造， 加強了礦工身心健康的保護， 同時這也是煤炭行業(yè)成本控制的一種方式。3.從煤炭生產(chǎn)中降低成本對于煤炭的成本管理來說， 從煤炭生產(chǎn)過程中進行管理是減少成本的最直接途徑。在生產(chǎn)工藝以及煤炭開采技術(shù)上來看，煤炭的生產(chǎn)過程可以有效提高煤炭資源的利用率。目前，對于煤炭生產(chǎn)工程中有很多先進的開采技術(shù)，主要有煤炭高效開采、 保水開采、 煤與瓦斯共享技術(shù)等。這些技術(shù)都能夠最大限度的防治煤炭開采過程中的浪費，加強煤炭資源的回收。另外， 還可以對煤炭生產(chǎn)工藝進行優(yōu)化，

6、采用高端測精度儀器，改善煤炭巷道的布置，盡量減少新煤炭點的開拓，完善巷道，從而降低掘進率。工作人員可以根據(jù)井下的地質(zhì)情況，優(yōu)化煤炭支護的參數(shù)，在保證煤炭生產(chǎn)安全的其前提下，減少支護的費用4 。4.財務(wù)管理與企業(yè)文化建設(shè)加強煤炭產(chǎn)業(yè)內(nèi)部財政的管理是提高成本管理的有效舉措，在煤炭企業(yè)的財務(wù)管理方面，企業(yè)必須要在短期內(nèi)對財務(wù)管理體系進行完善，并且保證財務(wù)管理體系對企業(yè)發(fā)展積極的促進作用。 此外，煤炭企業(yè)想要在最大程度上促進企業(yè)的經(jīng)營與管理，還需要加大對企業(yè)文化的建設(shè)力度，從思想上對員工進行教育，促進企業(yè)文化發(fā)展， 增加員工的凝聚力。 在企業(yè)文化宣傳中， 將煤炭成本控制理念傳達給員工，鼓勵員工從工作的

7、點滴做起，節(jié)約成本， 完善成本管理控制機制。三、結(jié)論綜上所述， 煤炭成本控制是新形勢下煤炭企業(yè)發(fā)展的根基，煤炭企業(yè)要想發(fā)展壯大，除了過硬的生產(chǎn)技術(shù)以外， 還應(yīng)該注重對成本的控制與管理?，F(xiàn)行階段， 煤炭企業(yè)成本管理中存在很多問題， 例如，煤炭輔助生產(chǎn)成本較高，企業(yè)對煤炭成本控制意識薄弱，對成本控制的忽視。因此， 需要培養(yǎng)企業(yè)全員成本管理意識，引進科學的成本控制技術(shù)，改善煤炭企業(yè)成本控制現(xiàn)狀。prefaceCoal industry is the pillar industry of Chinas energy development, has an important strategic pos

8、ition in the economic development. Due to coal price positioning by the influence of the fluctuation of the market economy, enterprises do not in themselves for coal of price positioning, under such a background, the cost of coal become the key elements of enterprise development, in the coal enterpr

9、ises, the appropriate coal cost control is very meaningful.First, the coal enterprise cost management problems1 cost management is affected by mine design processthe design of the coal enterprises in the pre production.The process of coal mining is verycomplicated, and there is a very high cooperati

10、on between each process. Before the coal industryis put into operation, the need for a detailed analysis and discussion, the design scheme isadopted, will not be changed, which means that the cost of coal industry by the impact of thework of the mine 1.2 auxiliary production cost is higherThe coal p

11、roduction link mainly includes the mining, the coal mining, the promotion, the transportation and the ventilation power supply and so on. Among them, the direct use of coal production costs accounted for about 30% of the total cost, while the auxiliary part of the cost ofthe total cost of coal produ

12、ction occupies a considerable proportion of the total cost of coal production. The state has put forward new requirements for the development of coal enterprises should bear the responsibilities and obligations. In addition, it should change the staffs thinking, pay attention to the coal reserves, m

13、anagement and auxiliary costs and many other factors, so as to form the concept of cost management of coal production.3 coal cost control awareness is weakWith the continuous development of economy, the coal enterprises began to attach importance to cost control, but there are still many problems, m

14、any cost control mechanism useless, in the benefits of coal mines in better times, companies paid little attention to cost control. And in the period of poor efficiency, enterprises will realize the importance of cost control. In coal enterprises, the cost control between each production department

15、is easy to neglect, resulting in a reduction in the level of cost control 2.Two, under the new normal coal industry cost control strategy 1 training enterprise total cost management awarenessThe cost control of coal enterprises not only needs the decision-making management of enterprise leaders, but

16、 also requires the personnel to understand the cost management, and putit into the actual cost management. First of all, in the coal enterprises, should strengthen thetraining of staff quality, timely education and training of employees, so that employees in thestudy to improve the understanding of

17、coal cost management, follow the pace of development ofthe times. Secondly, change the traditionalconcept of staff to coal cost management. Thetraditionalcoal enterprise production,enterprise management focuses on the production,canproduce the productcan bring visual economic benefits. The cost of c

18、oal can not be fullyrecognized. Therefore, in terms of staff thought should guide the staff put the cost of coal in theenterprise management in the first place, the cost management has penetrated into the dailywork, and the task as a standard of employee performance appraisal, which can cause employ

19、eesattention, play at work enthusiasm. This point in the enterprise, forming a good situation of fullcost management 3.2 cost control introduction of science and technologyScience and technology to promote the development of coal has a key role, coal is Chinasbasic energy, occupy 65% of the one-time

20、 energy, then how to reduce coal resources in thedevelopment of links to the environment pollution, improve energy efficiency, optimization of the energy industry cost is coal industry must face and solve the problem. In recent years, coal cleaner production technology is one of the ways to control

21、the cost of coal, it uses energy to develop the direction of industrialization, so as to achieve the cleaning and transformation of coal. Coal R & D personnel to carry out innovation and transformation of the coal technology, making the industry transformation and upgrading. In the science and techn

22、ology to promote, Shendong mining area through the section of negative pressure ventilation, the underground haze and PM2.5 treatment, and the underground ventilation quality and environmental transformation,to strengthen the protection of the physical and mental health of miners. At the same time,

23、this is the coal industry cost control a way.3 from coal production to reduce costsFor coal cost management, management from the coal production process is the most directway to reduce the cost. In the production process and coal mining technology, coal productionprocess can effectively improve the

24、utilizationof coal resources. At present, there are a lot ofadvanced mining technology in coal production engineering, such as high efficient coal mining,coalcoal andgas sharingtechnology. These technologies are able to maximize the prevention and control of waste in theprocess of coal mining, to st

25、rengthen the recovery of coal resources. In addition,the coalproduction process can be optimized, using high precision measuring instrument, to improve thelayout of the coal roadway, to minimize the developmentof new coal points, improve theroadway,therebyreducingthetunnelingrate.Accordingtotheunder

26、groundgeologicalconditions, the staff can optimize the parameters of coal support, in the premise of ensuring thesafety of coal production, reduce the cost of support 4.4 financial management and enterprise culture constructionStrengthen the management of internal finance of the coal industry is to improve cost management is an effective measure, in the financial management of the coal enterprise, the enterprise