Aiming at reducing the production costs and increasing the added value of products for coal enterprises, the cost structure and influencing factors for present coal enterprises were analyzed through a survey of 13 typical coal enterprises in Shandong Province. With the value chain theory, a value tree model was built by integrating activity chain, supply chain, capital chain and management chain for coal enterprise to find the key point in the cost control process. Finally, some cost control methods and value⁃added strategies for products were proposed in terms of cost management for coal exploitation, stoping process management, outsourcing production, ecological agriculture development, circular economy and interior marketization.%为降低煤炭企业生产成本、提高煤炭产品附加值，现场调研了山东省13个典型煤炭企业，总结分析了当前煤炭企业的成本构成和影响因素；然后运用价值链理论，综合煤炭企业的作业链、物流供应链、资金链和管理链，建立煤炭企业价值树模型，找出当前煤炭企业成本控制的关键点；最后从煤炭开发成本管理、回采率控制、生产服务外包、生态农业发展、循环经济和内部市场化等6个方面提出了成本控制与产品增值的方法和策略。
展开▼
