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面对我国经济进行深度结构调整、日益注重低碳环保、煤炭呈现出需求疲软的严峻形势,加强成本管控以提升利润空间成为煤矿长远发展的重要途径,本文旨在分析国内外的相关研究现状,为煤矿材料成本全过程控制的进一步研究提供基础支持。研究表明,目前国内外学者对于煤矿材料成本的研究仅停留在总体控制方法、措施的简单阐释层面上,缺乏全过程详细完整具备操作性控制体系的设计,且缺乏从煤矿材料使用闭环系统前后各相关环节联系的角度进行成本控制的思路。
Faced with the deep structural adjustment of China’s economy, increasing emphasis on low carbon and environmental protection, the coal industry presents a grim situation with weak demand. Strengthening cost control and controlling to enhance profit margins has become an important way for the long-term development of coal mines. This paper aims to analyze the current research status at home and abroad, It provides basic support for further research on the whole process control of coal material cost. The research shows that at present, scholars at home and abroad are only concerned with the overall control method and the simple interpretation of the measures. The lack of detailed and complete design of the operational control system for the whole process of coal miners’ Related links link point of view for cost control.