新常态下煤炭企业成本管理要点探讨.docx

前言煤炭产业是我国能源发展的支柱产业，在经济发展中具有重要的战略地位。由于煤炭的价格定位受到市场经济波动的影响，企业自身不能对煤炭进行价格定位，在这样的背景下，煤炭的成本成为了企业发展的关键要素，在煤炭企业中，进行适当的煤炭成本控制显得非常有意义。一、煤炭企业成本管理的存在的问题1.成本管理受矿井设计工艺影响煤炭企业成本管理从粗放的管理方式向着精细的管理方式中转变，煤炭作为一种自然资源，不同于其他的产品。由于生产工艺的复杂度决定了煤炭企业的投产前的设计重要性。煤炭开采的流程相当复杂，各个流程之间需要有非常高的配合。在煤炭产业投产前，需要进行详细的分析与讨论，设计方案被采用，将不能更改，这也就意味着，煤炭产业成本受到矿井工作的影响1。2.辅助生产成本较高煤炭的生产环节主要包括挖掘、采煤、提升、运输以及通风供电等。其中，直接运用于煤炭生产的成本占据总成本的30%左右，而辅助环节的所消耗的成本却占据着煤炭生产总成本中相当大的比重。国家对煤炭企业发展中应该承担的责任和义务提出了新要求。此外，应该转变工作人员的思想，重视煤炭的储备、经营以及辅助成本等诸多因素，从而形成煤炭生产的成本管理理念。3.煤炭成本控制意识薄弱随着经济不断发展，煤炭企业开始重视成本控制，但是仍然存在诸多不足，很多成本控制机制形同虚设，在煤炭效益较好的时期，企业很少关注成本控制。而在效益不好的时期，企业才会真正意识到成本控制的重要性。在煤炭企业中，各个生产部门之间对成本控制容易忽视，导致成本控制水平降低2。二、新常态下煤炭产业成本控制策略1.培养企业全员成本管理意识煤炭企业的成本控制不仅需要企业领导的决策管理，还需要人员对成本管理的认识，并付诸于实际的成本管理中。首先，在煤炭企业中，应该加强对员工素质的培养，对员工进行及时教育和培训，使得员工在学习中提高对煤炭成本管理的认识，紧跟时代发展脚步。其次，转变员工对煤炭成本管理的传统观念。传统的煤炭企业生产中，企业管理着重于生产，能够产品的生产能够带来直观的经济效益。对于煤炭成本不能给予充分的认识。因此，在员工思想方面，应该引导员工将煤炭成本放在企业管理的首位，将成本管理渗透到日常工作中，并且将该项任务作为员工的绩效考核标准，从而能引起员工的重视，发挥在工作中的积极性。这样在企业中以点带面，形成全员成本管理的良好局面3。2.成本控制引进科学技术科学技术对于推动煤炭发展有着关键作用，煤炭是我国的基础能源，占据一次性能源的65%，那么如何最大程度的减少煤炭资源在开发环节中对环境产生的污染、提高能源效率、优化能源产业成本，是煤炭产业必须面对与解决的问题。近年来，煤炭清洁生产技术是控制煤炭成本的方式之一，它利用能源发展工业化的方向，从而实现了煤炭的清洁与转化。煤炭研发人员对煤炭技术进行创新与成果转化，使得行业转型并升级。在科学技术推动下，神东矿区通过断面的负压通风方式，对井下“雾霾”和“PM2.5”进行治疗，从而将井下的通风质量以及环境改造，加强了矿工身心健康的保护，同时这也是煤炭行业成本控制的一种方式。3.从煤炭生产中降低成本对于煤炭的成本管理来说，从煤炭生产过程中进行管理是减少成本的最直接途径。在生产工艺以及煤炭开采技术上来看，煤炭的生产过程可以有效提高煤炭资源的利用率。目前，对于煤炭生产工程中有很多先进的开采技术，主要有煤炭高效开采、保水开采、煤与瓦斯共享技术等。这些技术都能够最大限度的防治煤炭开采过程中的浪费，加强煤炭资源的回收。另外，还可以对煤炭生产工艺进行优化，采用高端测精度仪器，改善煤炭巷道的布置，尽量减少新煤炭点的开拓，完善巷道，从而降低掘进率。工作人员可以根据井下的地质情况，优化煤炭支护的参数，在保证煤炭生产安全的其前提下，减少支护的费用4。4.财务管理与企业文化建设加强煤炭产业内部财政的管理是提高成本管理的有效举措，在煤炭企业的财务管理方面，企业必须要在短期内对财务管理体系进行完善，并且保证财务管理体系对企业发展积极的促进作用。此外，煤炭企业想要在最大程度上促进企业的经营与管理，还需要加大对企业文化的建设力度，从思想上对员工进行教育，促进企业文化发展，增加员工的凝聚力。在企业文化宣传中，将煤炭成本控制理念传达给员工，鼓励员工从工作的点滴做起，节约成本，完善成本管理控制机制。三、结论综上所述，煤炭成本控制是新形势下煤炭企业发展的根基，煤炭企业要想发展壮大，除了过硬的生产技术以外，还应该注重对成本的控制与管理。现行阶段，煤炭企业成本管理中存在很多问题，例如，煤炭辅助生产成本较高，企业对煤炭成本控制意识薄弱，对成本控制的忽视。因此，需要培养企业全员成本管理意识，引进科学的成本控制技术，改善煤炭企业成本控制现状。prefaceCoal industry is the pillar industry of Chinas energy development, has an important strategic position 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 enterprises, the appropriate coal cost control is very meaningful.First, the coal enterprise cost management problems1 cost management is affected by mine design processCoal enterprise cost management from extensive management to fine management mode, coal as a natural resource, is different from other products. Due to the complexity of the production process determines the importance of the design of the coal enterprises in the pre production. The process of coal mining is very complicated, and there is a very high cooperation between each process. Before the coal industry is put into operation, the need for a detailed analysis and discussion, the design scheme is adopted, will not be changed, which means that the cost of coal industry by the impact of the work of the mine 1.2 auxiliary production cost is higherThe coal production 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 of the total cost of coal production 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, management 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, many 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 is easy to neglect, resulting in a reduction in the level of cost control 2.Two, under the new normal coal industry cost control strategy1 training enterprise total cost management awarenessThe cost control of coal enterprises not only needs the decision-making management of enterprise leaders, but also requires the personnel to understand the cost management, and put it into the actual cost management. First of all, in the coal enterprises, should strengthen the training of staff quality, timely education and training of employees, so that employees in the study to improve the understanding of coal cost management, follow the pace of development of the times. Secondly, change the traditional concept of staff to coal cost management. The traditional coal enterprise production, enterprise management focuses on the production, can produce the product can bring visual economic benefits. The cost of coal can not be fully recognized. Therefore, in terms of staff thought should guide the staff put the cost of coal in the enterprise management in the first place, the cost management has penetrated into the daily work, and the task as a standard of employee performance appraisal, which can cause employees attention, play at work enthusiasm. This point in the enterprise, forming a good situation of full cost management 3.2 cost control introduction of science and technologyScience and technology to promote the development of coal has a key role, coal is Chinas basic energy, occupy 65% of the one-time energy, then how to reduce coal resources in the development 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 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 technology 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, 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 direct way to reduce the cost. In the production process and coal mining technology, coal production process can effectively improve the utilization of coal resources. At present, there are a lot of advanced mining technology in coal production engineering, such as high efficient coal mining, coal mining, coal and gas sharing technology. These technologies are able to maximize the prevention and control of waste in the process of coal mining, to strengthen the recovery of coal resources. In addition, the coal production process can be optimized, using high precision measuring instrument, to improve the layout of the coal roadway, to minimize the development of new coal points, improve the roadway, thereby reducing the tunneling rate. According to the underground geological conditions, the staff can optimize the parameters of coal support, in the premise of ensuring the safety 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 must be improving the financial management system in the short term, and to ensure that financial management system.2010年读书节活动方案一、 活动目的：书是人类的朋友，书是人类进步的阶梯！为了拓宽学生的知识面，通过开展“和书交朋友，遨游知识大海洋”系列读书活动，激发学生读书的兴趣，让每一个学生都想读书、爱读书、会读书，从小养成热爱书籍，博览群书的好习惯，并在读书实践活动中陶冶情操，获取真知，树立理想！ 二、活动目标： 1、通过活动，建立起以学校班级、个人为主的班级图书角和个人小书库。 2、通过活动，在校园内形成热爱读书的良好风气。 3、通过活动，使学生养成博览群书的好习惯。4、通过活动，促进学生知识更新、思维活跃、综合实践能力的提高。 三、活动实施的计划 1、 做好读书登记簿 （1） 每个学生结合实际，准备一本读书登记簿，具体格式可让学生根据自己喜好来设计、装饰，使其生动活泼、各具特色，其中要有读书的内容、容量、实现时间、好词佳句集锦、心得体会等栏目，高年级可适当作读书笔记。 （2） 每个班级结合学生的计划和班级实际情况，也制定出相应的班级读书目标和读书成长规划书，其中要有措施、有保障、有效果、有考评，简洁明了，易于操作。 （3）中队会组织一次“读书交流会”展示同学们的读书登记簿并做出相应评价。 2、 举办读书展览： 各班级定期举办“读书博览会”，以“名人名言”、格言、谚语、经典名句、“书海拾贝”、“我最喜欢的”、“好书推荐”等形式，向同学们介绍看过的新书、好书、及书中的部分内容交流自己在读书活动中的心得体会,在班级中形成良好的读书氛围。 3、 出读书小报：