基于价值链分析的煤炭企业成本管理优化策略研究
Research on cost management optimization strategy of coal enterprises based on value chain analysis
焦静1
作者信息
- 1. 煤炭工业规划设计研究院有限公司,北京 100120
- 折叠
摘要
在行业竞争激烈和数字化转型的背景下,企业需要引入价值链成本管理策略.阐述了价值链成本管理理论,包括传统成本管理与价值链成本管理的区别、煤炭企业价值链的构成等.通过对煤炭企业的价值链分析,指出煤炭企业在材料成本、物流成本、人力资源成本和采购成本等方面存在的问题,并提出相应的对策建议,如完善材料成本管理制度、将价值链理念融入物流成本管理、健全员工薪酬分配与激励机制、完善采购价格管理体制等.企业成本管理优化策略旨在提升煤炭企业的管理效能和经济收益,同时也可为业内同行提供借鉴.
Abstract
In the context of fierce industry competition and digital transformation,enterprises need to introduce value chain cost management strategies.This paper expounds the theory of value chain cost management,including the difference between traditional cost management and value chain cost management,and the composition of value chain in coal enterprises.Through the analysis of the value chain of coal enterprises,the paper points out the existing problems in material cost,logistics cost,human resource cost and procurement cost of coal enterprises,and puts forward corresponding countermeasures and suggestions,such as improving the material cost management system,integrating the value chain concept into the logistics cost management,improving the employee compensation distribution and incentive mechanism,and improving the purchase price management system.These strategies aim to improve the management efficiency and economic benefits of coal enterprises,and can also provide reference for the industry peers.
关键词
价值链/成本管理/优化策略/物流成本/采购成本/激励机制/煤炭企业Key words
value chain/cost management/optimization strategy/logistics cost/procurement cost/incentive mechanism/coal enterprises引用本文复制引用
出版年
2024
NETL
NSTL
万方数据