煤炭公司成本管理问题研究大学论文.doc

煤炭公司成本管理问题研究毕业论文 摘 要 成本管理是当前国有企业面临的薄弱环节。而对于煤炭企业而言，煤炭价格基本由市场供需状况决定，降低成本是煤炭企业追求经济效益的唯一途径。近年来，虽然煤炭企业已经扭转了供大于需的状况，企业效益逐渐好转，但是由于煤炭企业自身限制，随着煤炭产量的提高、煤层开采深度和广度的增加，相应的技术改造投入和安全投入力度也随之增加，加之原材料价格的上涨，势必会造成煤炭企业成本的增加，压缩了企业的利润空间，相应的减弱了煤炭企业在行业中的竞争力。运用先进的成本管理理念和科学的成本管理方法，优化已有的成本管理体系，是煤炭企业亟待解决的问题。 全文共分为五个部分，第一部分是引言，主要阐述了论题的研究背景、意义，研究的目的和方法。第二部分则对神东煤炭公司进行了介绍，对煤炭企业的成本项目构成以及公司的成本管理现状进行了简单的阐述。第三部分指出了公司成本管理中存在的问题：成本管理制度不健全、成本意识较低、人工成本较大、原材料耗费过多等问题。第四部分剖析了公司成本管理中存在的问题的原因。第五部分则对公司成本管理中存在的问题进行了对策分析，主要对如何加强人工成本管理和原材料的成本控制进行了对策分析。 关键词：煤炭企业；成本管理；原材料成本 Abstract Cost management is the weak link in the state-owned enterprises. As for the coal enterprises, coal prices are decided by market supply and demand, reduce the cost of coal enterprises is the only way to the pursuit of economic efficiency. In recent years, although the coal enterprises have reversed the situation for more than needed, gradually improved enterprise efficiency, but because of restrictions on coal enterprises themselves, along with the increase of the increase of coal production, coal mining depth and breadth, technology input and the safety relevant reform investment also increased, coupled with rising raw material prices, it is bound to cause increase the cost of coal enterprises, squeezing the profits of the enterprise space, the corresponding weakening of the coal enterprises in the industrys competitiveness. Using the method of cost management cost management idea and scientific and advanced, optimization of the existing cost management system of coal enterprises, is a urgent problem. The full text is divided into five parts, the first part is the introduction, mainly elaborated the research background, significance of the topic, the research purpose and methods. The second part of shendong coal company are introduced, the cost of coal enterprises project construction as well as the companys cost management present situation to carry on the simple introduction. The third part expounds the existing problems in the manage