煤炭企业成本对标应着力解决的四个问题

2013年以来，我国煤炭市场继续呈现总量宽松、结构性过剩的态势。全社会煤炭库存持续上升，煤炭价格、经济效益双双下滑，应收账款快速增长，企业成本持续增加，企业经营困难继续加大。如何苦练内功、挖潜增效成为当前绝大多数煤炭企业面临的一个共同课题，瞄准行业先进、全面推行成本对标管理是许多煤炭企业目前提高成本管理水平、增强抗击风险能力的一项重要举措。本文针对煤炭企业成本对标的四个核心问题——成本对标的主要内容、成本对标单位的选择、成本对标指标的确定和成本对标的考核分别进行研究，以期为煤炭企业成本对标提供理论支持和指导。

Four Issues that Should be Resolved on Cost Benchmarking of Coal Enterprises

Since 2013, the domestic coal market shows a trend of slack gross and structural surplus. Coal stockpile in China increasingly goes up,but both price and economic benefit fall. However, the illicit money increasingly grows, so it is hard to run the coal enterprises. How to strive for solving inner problems and increase efficiency is a common problem that many coal enterprises face on. Advanced industry and improving management of cost benchmarking are the main measures that a lot of coal enterprises use to enhance cost management level and strengthen the ability of anti-risk. The study focuses on four dominant issues-main content of cost ＂benchmarking, selection of cost benchmarking unit, determining of cost benchmarking index, and the e~aluation of cost benchmarking for the purpose of providing theoretical basis and support for the cost management of coal enterprises.