当前经济环境下，我国主要的结构性矛盾表现为房地产、煤炭和钢铁行业为代 表的库存过多、产能过剩，各个行业的生产成本居高不下和某些领域的短板明显等 问题。目前以及未来五年内，煤炭在我国能源结构中仍然处于主体地位，是工业、 制造业等发展的基础性原材料。煤炭工业涉及的领域广，该行业从业人员非常多， 关系到经济持续健康发展和社会和谐稳定的大局，也是关系国家经济命脉和能源安 全发展的重要基础性产业。煤炭“黄金十年”结束后，受到经济增速放缓、新的能 源行业兴起等因素影响，煤炭行业发展出现了产能严重过剩、供需失衡等矛盾，再 加上安全生产隐患不断上升、环保压力持续加大等突出问题，企业经营不断陷入困 境。自 2015 年开始，国家开始实施供给侧结构性改革，积极推进煤炭、钢铁、水泥 等行业去除多余产能，逐步优化产业结构，以期能够解决煤炭行业多年来累积的深 层次矛盾，事实也证明，这一举措初见成效。但是煤炭行业任重而道远，成本高、 产能过剩仍是当前制约煤炭行业发展的最突出矛盾之一。 本文在供给侧结构性改革背景下着重研究煤炭企业生产经营成本管理问题。在 价值链管理理论、煤炭成本生命周期理论等成本管理理论的基础上，研究探讨 Z 煤 炭企业主要成本构成、成本管理中存在的主要问题，近几年亏损产生的原因，运用 新的理论方法作为理论基础，通过数据分析法、新旧方法对比法提出成本管理的改 进措施，总结出了在供给侧背景下降本增效的新思路。一是重视科技投入，促进产 品转型，要加强科技投入延长产业链或者促进煤炭产品向清洁能源转型。二是煤炭 企业在成本降低过程中，应该合理运用目标成本法、作业成本法、价值链管理理论， 以市场供需为抓手，在生产经营中探索降低生产经营成本，做好成本管理工作；三 是积极关注并有效运用国家有关减税降费等税收优惠政策、助力企业发展政策，从 宏观和微观、内部和外部共同开辟一个降本增效的新途径。通过降低成本，改进成 本管理，希望能够为 Z 煤炭企业以及类似陷入困境的企业在降本增效过程中提供切 实可行的建议，改善甚至脱离困境。 关键词：煤炭企业；降本增效；成本管理I ABSTRACT In the current economic environment, China's main structural contradictions are characterized by excessive stocks represented by the real estate, coal and steel industries, overcapacity, high production costs in various industries, and obvious shortcomings in certain areas. At present and in the next five years, coal is still China's main energy source and important industrial raw materials. The coal industry is an important basic industry that is related to the country's economic lifeline and energy security. It involves a wide range of employees and a large number of employees, which is related to the overall situation of economic development and social stability. In recent years, affected by factors such as slowing economic growth and adjustment of energy structure, the development of the coal industry is facing prominent contradictions and problems such as severe overcapacity, serious imbalance between supply and demand, dilemma in business operations, rising safety production risks and increased environmental protection pressure. Since 2015, as the country initiated structural reforms on the supply side, actively promoted capacity reduction and vigorously optimized the industrial structure, the deep-seated contradictions accumulated in the coal industry for a long time are gradually being solved. However, excessive cost and overcapacity are still one of the most prominent contradictions that currently restrict the development of the coal industry. This paper focuses on the cost management of coal enterprises in the context of supply-side structural reform. On the basis of cost management theory such as value chain management theory and coal cost life cycle theory, this paper studies the main problems of the main cost structure and cost management of Z coal enterprises, and the causes of losses in recent years, using new theoretical methods as the basis. Based on the theoretical basis, the data analysis method, the new and old contrast method are proposed to improve the cost management, and the new ideas of reducing the cost increase in the supply side background are summarized. First, attach importance to science and technology investment, promote product transformation, strengthen science and technology investment to extend the industrial chain or promote the transformation of coal products into clean energy. Second, in the process of cost reduction, coal enterprises should be guided by the long- term supply and demand of the coal market, combined with advanced cost management methods such as the target cost method, and continuously adjust costs and conduct cost management in economic activities. Third, they should actively cooperate with the government's latest introduction. The policy focuses on government actions and seeks cost reduction measures both inside and outside the enterprise. By reducing costs and improving cost management, it is hoped that Z-coal enterprises and similar troubledII enterprises will provide practical suggestions to improve and even get out of the dilemma. KEYWORDS: Coal enterprises; Cost reduction and efficiency; Cost management1 目 录 第一章 绪论 ·········································································1 第一节 研究背景与意义 ···································································· 1 一、研究背景·············································································· 1 二、研究意义·············································································· 2 第二节 国内外研究现状 ···································································· 2 一、国外研究现状········································································ 2 二、国内研究现状········································································ 4 三、文献综述·············································································· 5 第三节 研究思路、内容与方法····························································· 6 一、研究思路及内容····································································· 6 二、研究方法·············································································· 7 第二章 相关概念与理论基础 ····················································9 第一节 相关概念 ············································································· 9 一、煤炭企业成本········································································ 9 二、成本管理·············································································10 第二节 理论基础 ············································································12 一、价值链管理理论····································································12 二、目标成本管理理论·································································13 三、成本分类相关理论·································································13 第三章 Z 煤炭企业成本管理现状·········