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基于煤炭产品成本控制与管理的探索

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基于煤炭产品成本控制与管理的探索

  • 9页
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成本控制与管理是企业管理中的关键环节，是企业管理永恒的主题，目前市场竞争归根到底是成本的竞争。煤炭作为一种不可再生的资源产品，由于我国目前的煤炭生产企业大多是粗放型的发展方式，没有较好的控制好成本，造成煤炭资源浪费严重，所以煤炭企业做好成本控制与管理就显得尤为重要。关键词：煤炭企业成本控制成本管理近几年随着煤炭企业的快速发展及煤炭产品的不可再生性，国家对煤矿企业的调控力度越来越大，煤炭企业的成本压力不断增加。成本控制与管理是企业管理中的关键环节，是企业管理永恒的主题，目前市场竞争归根到底是成本的竞争。煤炭作为一种不可再生的资源产品，由于我国目前的煤炭生产企业大多是粗放型的发展方式，没有较好的控制好成本，造成煤炭资源浪费严重，所以煤炭企业做好成本控制与管理就显得尤为重要。本文从煤炭产品成本的特点，目前存在的问题及对应的解决措施，做出一些探索。一、煤炭产品成本构成的特点煤炭企业的劳动对象是地下埋藏的自然形成的煤层，其成本构成主要有以下几个特点：9 1、人工成本支出逐年增加。作为一个劳动密集性产业，基于其原煤生产是地下作业的特性，煤矿企业生产离不开大量的劳动力，考虑到目前我国通货膨胀持续上升，工资水平总体有持续上升的态势。这使得人工成本在原煤成本构成中所占比重不断增加，经测算，目前人工成本已经占到原煤总成本的40%。2、安全成本支出加大。煤炭开采的特殊性决定了多数煤炭企业面临着不同程度的水、火、瓦斯、煤尘、顶板等自然灾害威胁。近年来，煤矿事故频发，加上《安全生产法》的实施和监督，国家从各个方面要求煤矿企业加大对安全生产的投入。多个省市都提高了安全费用的计提标准，预计在未来的几年内原煤安全成本仍然呈上升趋势，这无疑对加强煤炭企业的成本控制与管理带来更大的压力与挑战。3、原材料不构成产品实体，用于煤炭开采的主要是辅助材料消耗，如大型材料、配件、专用工具等都不构成产品实体，且可以多次回收复用。4、成本核算简单，管理复杂。作为劳动密集型的煤炭企业，成本的核算和管理相对于其他工业企业而言是核算简单，管理复杂，核算简单是指煤炭企业产品单一，会计上采用“简单法”核算；而过程复杂是指煤炭生产环节多、每一个环节发生的成本都互不关联导致成本管理相对复杂。5、国家调控成本日趋增大。随着社会环保意识的不断提高，国家倡导低碳经济和环保经济的同时，也在实施煤炭资源有偿使用，对煤炭企业征收的有矿山环境治理保证金，矿产资源补偿费，资源税，目前已有贵州、云南、山西、河南等地对煤炭生产企业9 征收煤炭价格调节基金等，这些无疑都大大增加了煤矿企业的成本。二、目前我国煤炭企业成本控制与管理存在的问题1、成本控制与管理责任主体不明确成本控制与管理首先要解决“谁来管”9 的问题，实际上就是解决成本控制与管理的责任主体问题。从目前来看，实施成本控制与管理的范围过于狭窄，并且形成了根据业务或技术相关性而各自为战的成本控制与管理格局。比如财务部门虽然有控制成本的意识，但由于对井下具体的生产情况不太熟悉，要真正控制成本还是较难的，生产技术部门则更多的是从技术角度解决生产中的作业方式问题，控制成本的意识相对薄弱一些，导致统领全局的成本管理部门缺失，部门之间相互推诿扯皮，无法实现对企业成本控制与管理的整体把握。2、对于成本控制与管理的对象划分不清很多煤炭企业仅仅是对材料消耗、差旅费、招待费方面的控制与管理，而忽略了煤炭交易成本、税费成本、设计成本、资金成本、运输成本等，更谈不上分析企业外部因素对成本的影响。所以说在成本对象的划分上还有误区，即“管什么”的问题上还没有很好的解决，所采取的成本控制与管理的措施针对性和有效性不强。3、成本控制与管理缺少行之有效的方法和手段虽然大部分煤炭企业都能根据各自的实际情况建立比较完善的成本预算、决策、计划、核算、控制、考核和成本分析所组成的成本管理方法体系。但在方法和手段上仍停留在简单的成本核算和数字分析上，成本控制与管理的信息化程度不高，不能全局性的、及时的控制与管理成本，在成本控制的力度上远远不足。4、成本控制与管理的意识淡薄9 由于煤炭资源的不可再生性，国内大部分地区电煤吃紧，煤炭价格一路攀升，煤炭企业得到快速发展。在煤炭市场一片大好的情况下，煤炭企业只着重产量、销售额、利润额等指标，只看到了表面效益，而忽略了效益来源，对于日常生产经营过程的成本控制与管理的没有深刻的认识，往往造成一些煤炭企业管理粗放、纪律松弛、劳动率低下、浪费严重，对煤炭企业长期、健康、持续的发展造成重大不利影响。三、改进和加强煤炭成本控制与管理的措施1、设置成本中心等专门的成本控制与管理机构目前大部分煤炭企业的财务部门、技术部门、生产部门9 等部门只关注本部门范围内的成本问题，不能从根本上解决“谁来管”的问题。笔者认为应该成立成本中心或者类似的部门，成员由财务人员、技术人员、生产人员等组成，通过其相应的专业技术及责任，制定适应本企业的制度流程，形成从管理人员到现场工人全方位的成本控制体系，把成本核算与管理的触角延伸至具体的作业项目和相应的责任主体，并不断完善煤炭企业的成本控制与管理水平，减少成本中的无效投入。2、准确确定每一个作业项目控制的成本要素根据煤炭企业的成本特点，成本中心划分材料成本、人工成本、安全成本、税费成本等。比如在材料方面，准确制定材料定额，下发到各个科室、区队及班组，在材料的领料单上要注明用途、使用地点、领用单位等，并及时跟踪分析，以便区分每一个作业单位具体消耗的材料定额。另外要加大修旧利废和回收复用的力度。修旧利废是减少新产品投入，降低材料消耗的最直接，最有效的手段。人工成本要按照相关部门的性质，根据当初制定的分配方法进行分配，如采掘一线的工人工资计入生产成本等。只有准确划分成本要素，才能更好的控制成本，做到有的放矢，同时便与考核，成本控制与管理才能起到较好的效果。3、以信息化系统为手段，创新提效，以先进的工艺和管理来控制和降低成本。利用先进的信息化系统，按照“管理方便、归集高效”9 的原则配置成本中心，以现有的管理科室、区队为基础，科学分配管理单元，将所有的成本要素与成本中心建立有效链接，实现信息共享，及时跟踪、控制和分析相关成本。当控制与管理成本的空间达到极限时，就要考虑改进生产工艺和流程。比如有条件时可以投资建设一条综采工作面来代替现有的普采工作面或炮采工作面，不仅产量会大幅增加，人工和材料成本也会大幅减少。更重要的是大量减少下井作业人员，安全事故减少，从而进一步降低安全成本。在美国、澳大利亚等一些发达国家，一些大型矿井，整个正常生产期间，下井作业的人员也就几十人，充分利用技术优势，不仅能降低成本，同时实现煤炭企业由劳动密集性产业向技术密集型产业转变，这将是我国未来几年煤炭企业发展的一个趋势。4、加强培训，改变浪费陋习，提高全员成本控制与管理的意识。成本控制与管理是全员参与的过程，不是几个人或者几个部门就能完成的，必须通过系统培训和加强自学，培养全员成本意识，变少数人的成本管理为全员参与管理，在全公司营造全员降成本的氛围，形成“人人肩上有指标，人人关注成本，人人节支降耗”全员成本意识。让节约成为企业一种精神、一种文化，使节约成本深入每个员工心田，成为员工的一种责任、一种自觉行为。四、结语总之，成本控制与管理是一项系统而复杂的工程，对煤炭企业来说更是任重而道远9 。在当前国际经济环境不稳定时期，我国煤炭企业更应该把成本控制与管理作为企业管理永恒的主题，依靠技术进步，不断完善和创新成本管理制度和管理方法，并严格制定和落实成本责任制，形成全员、全方位的成本控制与管理，使我国煤炭企业在复杂多变的市场环境中永远有一席之地。9'

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