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近年来,随着我国经济增长速度的逐步减缓,能源产业结构调整的加快,我国煤炭行业的形势一直处于严峻的状态,煤炭市场总量宽松、结构性过剩、供过于求,企业的经营难度加大,在此情况下,企业必须集思广益以进行成本管理与控制。本文正以此为背景,分析了当前煤炭企业的成本构成、特点及其不足,并就煤炭企业如何降低成本、提高产品收益进行了深入探讨,以期促进煤炭严峻形势下企业的健康发展与进步。
In recent years, with the gradual slowdown of China’s economic growth and the acceleration of structural adjustment of energy industry, the situation of China’s coal industry has been in a severe state. The total coal market is loose, excessively structured and oversupplied, making it more and more difficult for enterprises to operate. In this case, companies must brainstorm for cost management and control. Based on this, this paper analyzes the cost structure, characteristics and shortcomings of the current coal enterprises, and discusses how to reduce costs and increase product profits in order to promote the healthy development and progress of enterprises under the severe situation of coal.