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异质性煤炭企业成本对比及控制研究——以山东能源集团23个煤矿企业为例 被引量:1

Research on cost comparison and control of heterogeneous coal enterprises——A case study of 23 coal enterprises in Shandong energy group
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摘要 在对山东能源集团23个煤矿进行调研的基础上,从不同矿业集团、不同煤炭产区、不同生产能力3个视角对比分析了煤炭企业生产成本。研究发现:各个矿业集团的管理费用和销售费用差距较大,具有一定的降本空间;未来山东省煤炭开采应进一步向济宁矿区、新汶矿区和巨野矿区集中;山东能源集团应进一步合并重组煤炭企业,提高生产能力。最后,提出了相应的降本提效对策。 Based on a survey of 23 coal mines under Shandong Energy Group,a comparative analysis of the production costs of coal enterprises from three perspectives of different mining groups,different coal production areas,and different production capacities.The study found that the management expenses and sales expenses of various mining groups have a large gap,and there is a certain amount of cost reduction.In the future,coal mining in Shandong Province should be further concentrated in the Jining mining area,Xinwen mining area and Juye mining area;Shandong Energy Group should further merge and reorganize Coal enterprises increase production capacity.Finally,corresponding countermeasures for cost reduction and efficiency improvement are proposed.
作者 孟璐莎 李跃 Meng Lusha;Li Yue(Coal Industry Planning and Design Research Institute Co.,Ltd.,Beijing 100120,China;Coal Economic Reserch Institute,Shandong Technology and Business University,Yantai 264005,China)
出处 《煤炭经济研究》 2022年第3期78-81,共4页 Coal Economic Research
关键词 成本控制 山东能源集团 异质性 煤炭企业 cost control Shandong Energy Group heterogeneity coal enterprises
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