会计学院知识库

战略成本管理是在传统成本管理模式的基础上融入战略思想，它从战略角度出发，注重企业的长期发展需求，提升企业经济管理活动的统筹性及前瞻性。近年来，我国煤炭行业面临着产能无序扩张、成本过高等问题，制约了煤炭企业的长期健康发展，为此国家提出供给侧改革作为解决方案。中央在“十三五”时期明确了以供给侧改革为主线，并在“十四五”期间继续深化推进，供给侧改革已成为促进煤炭行业经济发展的重要引擎。在这样的背景下，战略成本管理对煤炭企业而言尤为重要，通过实施战略成本管理，企业可以更加精准地控制成本，提高资源利用效率，优化产业结构，从而实现可持续发展。

潞安环能作为大型煤炭企业，积极响应供给侧改革，实施战略成本管理，以提升企业的核心竞争力。本文在大量阅读相关文献的基础上，以潞安环能为研究对象，结合供给侧改革，基于桑克模式从战略定位、成本动因和价值链三个维度分析其战略成本管理。并根据潞安环能的战略成本动因构建效果评价体系，运用层次分析法和模糊综合评价法，评价其战略成本管理的实施效果。通过分析和评价指出潞安环能战略成本管理存在的问题并提出相应的优化建议。

研究发现潞安环能战略成本管理存在缺乏成本预警系统、忽略战略成本动因、价值链衔接不够紧密等问题，并针对问题提出建立成本预警系统、全面洞悉战略成本动因、引进先进信息化平台等建议。以期帮助潞安环能改进其战略成本管理，实现成本优化和价值提升，为我国煤炭企业在成本管理方面提供参考。

Strategic cost management is the integration of strategic thinking on the basis of traditional cost management models. It starting from a strategic perspective, focuses on the long-term development needs of enterprises, and enhancing the overall planning and foresight of enterprise economic management activities. In recent years, China's coal industry has faced problems of disorderly expansion of production capacity and high costs, which have constrained the long-term healthy development of coal enterprises. Therefore, the country has proposed supply side reform as a solution. During the 13th Five Year Plan period, the central government clearly defined supply side reform as the main line, and continued to deepen and promote it during the 14th Five Year Plan period. Supply side reform has become an important engine for promoting the economic development of the coal industry. In this context, strategic cost management is particularly important for coal enterprises. By implementing strategic cost management, enterprises can more accurately control costs, improve resource utilization efficiency, optimize industrial structure, and achieve sustainable development.

As a large coal enterprise, Lu'an EED actively responds to supply side reforms, implements strategic cost management, and enhances the core competitiveness of the enterprise. Based on extensive reading of relevant literature, this article takes Lu'an EED as the research object, combined with supply side reform, and analyzes its strategic cost management from three dimensions: strategic positioning, cost drivers, and value chain based on the Sanke model. And based on the strategic cost drivers of Lu'an EED, a effectiveness evaluation system is constructed, and the Analytic Hierarchy Process and Fuzzy Comprehensive Evaluation Method are used to evaluate the implementation effect of its strategic cost management. By analyzing and evaluating, it is pointed out that there are problems in the strategic cost management of Lu'an EED, and corresponding optimization suggestions are proposed.

Research has found that there are problems in the strategic cost management of Lu'an EED, such as the lack of a cost warning system, neglect of strategic cost drivers, and insufficient connection of the value chain. In response to these problems, suggestions have been proposed to establish a cost warning system, comprehensively understand strategic cost drivers, and introduce advanced information platforms. In order to help Lu'an EED improve its strategic cost management, achieve cost optimization and value enhancement, and provide reference for Chinese coal enterprises in cost management.