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自2012年以来,受我国经济发展模式的不断转变以及煤炭供求状态变化的影响,煤炭价格急剧下滑,煤炭企业成本上升带来的压力越来越大,利润空间越来越小,有的煤炭企业已经出现亏损,甚至面临生存挑战。煤炭企业的生存与发展越来越取决于转变优化经营管理模式和对煤炭成本的有效控制。在煤炭企业实施内部市场化运营机制,引入作业成本法,将对煤炭成本的有效控制产生积极影响。二者互为依托和支撑,将会大大提高企业经济运行质量,降低煤炭企业的成本和费用水平,提高经济效益。
Since 2012, due to the continuous transformation of China’s economic development mode and changes in coal supply and demand, the price of coal has dropped sharply. The pressure from the rising cost of coal enterprises is increasing and the profit margin is getting smaller and smaller. Some coal enterprises There have been losses, and even face the challenge of survival. The survival and development of coal enterprises depend more and more on the transformation and optimization of management mode and effective control of coal cost. The implementation of internal market-oriented operation mechanism in coal enterprises and the introduction of operating cost method will have a positive impact on the effective control of coal costs. The mutual reliance and support between the two will greatly improve the quality of the economic operation of enterprises, reduce the costs and expenses of coal enterprises and increase their economic benefits.