【正文】 I 煤炭公司成本管理問(wèn)題研究畢業(yè)論文 摘 要 成本管理是當(dāng)前國(guó)有企業(yè)面臨的薄弱環(huán)節(jié)。而對(duì)于煤炭企業(yè)而言，煤炭?jī)r(jià)格基本由市場(chǎng)供需狀況決定，降低成本是煤炭企業(yè)追求經(jīng)濟(jì)效益的唯一途徑。近年來(lái)，雖然煤炭企業(yè)已經(jīng)扭轉(zhuǎn)了供大于需的狀況，企業(yè)效益逐漸好轉(zhuǎn)，但是由于煤炭企業(yè)自身限制，隨著煤炭產(chǎn)量的提高、煤層開(kāi)采深度和廣度的增加，相應(yīng)的技術(shù)改造投入和安全投入力度也隨之增加，加之原材料價(jià)格的上漲，勢(shì)必會(huì)造成煤炭企業(yè)成本的增加，壓縮了企業(yè)的利潤(rùn)空間，相應(yīng)的減弱了煤炭企業(yè)在行業(yè)中的競(jìng)爭(zhēng)力。運(yùn)用先進(jìn)的成本管理理念和科學(xué)的成本管理方法，優(yōu) 化已有的成本管理體系，是煤炭企業(yè)亟待解決的問(wèn)題。 全文共分為五個(gè)部分，第一部分是引言，主要闡述了論題的研究背景、意義，研究的目的和方法。第二部分則對(duì)神東煤炭公司進(jìn)行了介紹，對(duì)煤炭企業(yè)的成本項(xiàng)目構(gòu)成以及公司的成本管理現(xiàn)狀進(jìn)行了簡(jiǎn)單的闡述。第三部分指出了公司成本管理中存在的問(wèn)題：成本管理制度不健全、成本意識(shí)較低、人工成本較大、原材料耗費(fèi)過(guò)多等問(wèn)題。第四部分剖析了公司成本管理中存在的問(wèn)題的原因。第五部分則對(duì)公司成本管理中存在的問(wèn)題進(jìn)行了對(duì)策分析，主要對(duì)如何加強(qiáng)人工成本管理和原材料的成本控制進(jìn)行了對(duì)策分析。 關(guān)鍵 詞： 煤炭企業(yè)；成本管理；原材料成本 II Abstract Cost management is the weak link in the stateowned enterprises. As for the coal enterprises, coal prices are decided by market supply and demand, reduce the cost of coal enterprises is the only way to the pursuit of economic efficiency. In recent years, although the coal enterprises have reversed the situation for more than needed, gradually improved enterprise efficiency, but because of restrictions on coal enterprises themselves, along with the increase of the increase of coal production, coal mining depth and breadth, technology input and the safety relevant reform investment also increased, coupled with rising raw material prices, it is bound to cause increase the cost of coal enterprises, squeezing the profits of the enterprise space, the corresponding weakening of the coal enterprises in the industry39。s petitiveness. Using the method of cost management cost management idea and scientific and advanced, optimization of the existing cost management system of coal enterprises, is a urgent problem. The full text is divided into five parts, the first part is the introduction, mainly elaborated the research background, significance of the topic, the research purpose and methods. The second part of shendong coal pany are introduced, the cost of coal enterprises project construction as well as the pany39。s cost management present situation to carry on the simple introduction. The third part expounds the existing problems in the management of the pany cost: cost management system is not perfect, the cost consciousness is low, labor costs, raw material costs too much larger problems. The fourth part expounds the reasons for the existence of problems in the cost management of the pany. The fifth part is the countermeasure analysis on the existing problems in the management of the pany cost, mainly on how to strengthen labor cost management and the raw material cost control on the countermeasure analysis. Keywords: coal enterprise cost management cost of raw materials III 目 錄 1 引 言 .................................................................................................................................... 1 研究背景和意義 .......................................................................................................... 1 研究目的和方法 .......................................................................................................... 1 2 成本管理的理論概述 .......................................................................................................... 2 成本管理的含義 .......................................................................................................... 2 成本管理的意義 .......................................................................................................... 2 成本管理的目標(biāo) .......................................................................................................... 2 成本效益理念 .............................................................................................................. 3 成本管理存在的誤區(qū) .................................................................................................. 5 3 神東煤炭公司簡(jiǎn)介及成本管理的現(xiàn)狀 .............................................................................. 7 公司基本情況 .............................................................................................................. 7 成本項(xiàng)目構(gòu)成及其特點(diǎn) .............................................................................................. 7 煤炭生產(chǎn)成本項(xiàng)目構(gòu)成 .................................................................................... 7 煤炭企業(yè)成本特點(diǎn) ............................................................................................ 8 公司的成本管理狀況 .................................................................................................. 9 4 神東煤炭公司成本管理中存在 的問(wèn)題 ............................................................................ 11 成本管理制度不健全 ................................................................................................ 11 企業(yè)員工成本意識(shí)較低 ............................................................................................ 11 人工成本比重較大 .................................................................................................... 12 原材料成本管理不科學(xué) ............................................................................................ 12 原材料成本管理的重要性 .............................................................................. 12 原材料成本指標(biāo)分解不科學(xué) .......................................................................... 13 對(duì)原材料使用帶來(lái)的影響考慮不足 .............................................................. 13 基層生產(chǎn)單位的原材料使用計(jì)劃制定不準(zhǔn)確 .............................................. 13 原材料成本指標(biāo)體系的考核和監(jiān)督不嚴(yán) ...................................................... 13 社會(huì)成本支出有增無(wú)減 ............................................................................................ 14 5 神東煤炭公司成本管理中存在問(wèn)題的原因 .................................................................... 15 IV 企業(yè)對(duì)成本管理制度不夠重視 ................................................................................ 15 企業(yè)沒(méi)有加強(qiáng)員工成本管理意識(shí)培訓(xùn) .................................................................... 15 人工成本比重較大的原因 .................................................................................