当前,受经济增速放缓影响,煤炭需求绝对量逐步下滑,价格的竞争将在今后较长时期内成为煤炭企业的主旋律,而价格竞争的基础是成本,因此加强煤炭成本管理已成为当务之急。传统的成本管理理念和方法远远不能适应当今煤炭企业生存环境的需要。实践证明,煤电企业联营是成本管理模式创新的需要,也是成本战略管理的有效尝试,并具有独特魅力。 At present, due to the slowdown in economic growth, the absolute amount of coal demand is gradually declining. The price competition will become the main theme of coal enterprises for a long time in the future. The price competition is based on costs. Therefore, it is imperative to strengthen coal cost management. Traditional cost management concepts and methods can not meet the needs of the living environment of coal enterprises today. Practice has proved that the joint venture of coal and electricity enterprises is the need of cost management mode innovation and an effective attempt of cost strategic management with unique charm.