Research on cost management optimization strategy of coal enterprises based on value chain analysis
JIAO Jing
Abstract：In the context of fierce industry competition and digital transformation,enterprises need to introduce value chain cost management strategies.This paper expounds the theory of value chain cost management,including the difference between traditional cost management and value chain cost management,and the composition of value chain in coal enterprises.Through the analysis of the value chain of coal enterprises,the paper points out the existing problems in material cost,logistics cost,human resource cost and procurement cost of coal enterprises,and puts forward corresponding countermeasures and suggestions,such as improving the material cost management system,integrating the value chain concept into the logistics cost management,improving the employee compensation distribution and incentive mechanism,and improving the purchase price management system.These strategies aim to improve the management efficiency and economic benefits of coal enterprises,and can also provide reference for the industry peers.
Keywords：value chaincost managementoptimization strategylogistics costprocurement costincentive mechanismcoal enterprises
Publication Date：2024-11-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 166-171 )