改革开放以来，市场经济体制逐渐取代原有的计划经济体制，增强了经济市 场的活力。尤其是进入二十一世纪后，活跃的市场环境使得企业之间的竞争日益 激烈。企业之间的竞争已经由单纯的成 本和质量的竞争、企业个体之间的竞争， 转化为企业价值链之间的竞争，价值链直接影响到企业的市场竞争力。企业所处 的价值链所耗费的成本越低，越具有市场竞争力。价值链理论能够使企业关注经 营活动中的每一个环 节，在这其中，成本控制是价值链管理的重中之重。 经济体制的改革，给国有垄断行业带来了很大的冲击，煤炭行业是国有垄断 行业之一，深受其影响。YZ 煤业公司是典型的国有煤炭企业，在整个华东地区 占据龙头地位 ，是我国煤炭行业中的龙头企业。为积极响应国家“十三五”去产 能政策规划，2016 年底，YZ 煤业公司关闭了北宿煤矿，去产能一百万吨；同时， 煤炭行业市场需求疲软，YZ 煤业公司需要不断的降低经营成本、提高经济 效益， 才能获取更强的市场竞争力。在深入推进“三去一降一补”和新旧动能转换的大 背景下，企业如何运用价值链理论改进和提升成本控制水平，获取持久的竞争力 和竞争优势，是 YZ 煤业公司面临的重要问题。 本文 通过对国内外有关成本控制、价值链理论的研究，将理论内容与 YZ 煤 业公司价值链成本控制紧密结合。通过对 YZ 煤业公司所面临的现状分析及实地 调研，对 YZ 煤业公司的价值活动环境分析、内部价值链、行业纵向价 值链以及 横向竞争价值链进行分析，得出 YZ 煤业公司成本控制的现状，并分析其在成本 控制中存在的问题及原因，找出 YZ 煤业公司实施价值链成本控制的关键节点。 最后，基于上述分析，提出 YZ 煤业公司实施内、外 部价值链成本控制的具体方 法、实施步骤和保障措施，使企业通过实施价值链成本控制，最终实现 YZ 煤业 公司的可持续发展。 关键词：价值链分析；成本控制；YZ 煤业公司Abstract Since the reform and opening up, the market economic system has gradually replaced the original planned economic system, and enhanced the vitality of the economic market. Especially after entering twenty-first Century, the active market environment makes the competition among enterprises increasingly fierce. The competition between enterprises has changed from the competition of cost and quality, the competition among enterprises, to the value chain of enterprises. The value chain has a direct impact on the competitiveness of enterprises, the lower the cost of the value chain, the more competitive the market. The value chain theory can make the enterprise pay attention to every detail of the business activities, in which the cost control is the most important part of the value chain management. The reform of the economic system has brought a great impact on the state-owned monopoly industries. The coal industry is one of the state-owned monopoly industries, which is deeply influenced by it. YZ coal industry is a typical state-owned enterprise, which occupies the leading position in the whole East china. In order to respond positively to the national policy of 13th Five-Year to capacity planning, the company at the end of 2016, close to one million tons of production capacity of Beisu Coal Mine, or so, coupled with the coal industry market demand, in order to obtain sustainable competitive ability and advantage, YZ coal company need to reduce operating costs, improve economic efficiency. Faced with the downward trend of the economic environment, Yan zhou coal in order to obtain the ability of sustainable development, it is necessary to carry out cost control in the value chain. How to carry out cost control based on value chain management is an important problem for YZ coal industry group. This article through to the domestic and foreign related cost control, introduces the value chain theory, the theory and content of YZ coal cost control closely together, this paper analyzes the YZ coal company environment, through the investigation of the actual coal enterprises in YZ coal industry, the internal value chain, vertical value chain and industry the horizontal competition value chain analysis, find out the key node cost control of YZ coal industry value chain in the process, combined with the status quo of YZ coal cost control analysis of YZ coal industry in the value chain cost control problems, and find out the specific reason. Finally, based on the aboveanalysis, put forward YZ coal specific method for the internal and external value chain cost control, according to the steps of the value chain cost control method, the specific implementation and puts forward specific measures of protection. Through strengthening the cost control in the value chain, we can maintain the sustainable development ability of YZ coal industry. Key word：Value chain analysis;cost control; YZ coal industry group目 录 摘要............................................................I Abstract...........................................................II 1 绪 论.............................................................1 1.1 选题背景...................................................1 1.2 研究目的及意义..............................................1 1.2.1 研究目的 ..............................................1 1.2.2 研究意义.............................................2 1.3 国内外文献综述.............................................2 1.3.1 国 外文献综述.........................................2 1.3.2 国内文献综述.........................................4 1.4 研究的创新点...............................................5 1.5 研究内 容...................................................5 1.6 研究方法...................................................6 2 基于价值链成本控制的相关理论.....................................7 2.1 成本 控制的基础理论.........................................7 2.1.1 成本控制的概念.......................................7 2.1.2 成本控制的主要内容...................................7 2.1.3 成本控制的重 要性.....................................8 2.2 价值链的相关理念...........................................9 2.2.1 价值链的概念.........................................9 2.2.2 价值链的成本控 制.....................................9 2.2.3 价值链分析..........................................10 2.3 价值链与成本控制的关系....................................10 2.3.1 成本控制是价值链分析的重 要应用途径..................10 2.3.2 价值链分析是企业成本控制有力工具....................11 3 YZ 煤业公司价值活动分析 ..........................................12 3.1 YZ 煤业公司简介 ...........................................12 3.2 YZ 煤业公司价值活动的环境分析 .............................12 3.2.1 内部环境分析........................................12 3.2.2 外部环境分 析........................................13 3.3 内部价值链分析............................................143.3.1 内部价值链划分......................................14 3.3.2 内部价值链分 析......................................17 3.3.3 内部价值链中成本可控点分析..........................18 3.4 行业纵向价值链分析........................................19 3.4.1 行业价值链分 析......................................19 3.4.2 上游供应商价值链分析................................21 3.4.3 下游客户销售价值链分析..............................23 3.5 竞争对手价值链分 析........................................23 3.5.1 YZ 煤业公司竞争者的确定 .............................23 3.5.2 YZ 煤业公司与竞争者的差异对比 .......................24 3.5.3 与竞争对手相比的优劣势 分析..........................26 4 YZ 煤业公司成本控制现状 .........................................27 4.1 YZ 煤业公司成本控制现状 ...................................27 4.1.1 成本控制主要内 容....................................27 4.1.2 成本控制相关制度....................................27 4.1.3 成本控制执行情况....................................27 4.2 YZ 煤业公司成本控制存在的问题 .............................28 4.2.1 原煤生产成本费用偏高................................28 4.2.2 成本控制的广度和深度不够............................28 4.2.3 成本管理人员专业素质不 高............................28 4.2.4 成本控制方法和技术手段落后..........................29 4.3 YZ 煤业公司成本控制存在问题的原因分析 .....................29 4.3.1 财务基础工作较为薄 弱................................29 4.3.2 成本控制范围过窄....................................29 4.3.3 成本控制与企业战略贴合度不高........................29 4.3.4 成本控制忽略了与上下游企业之间的 关系................30 4.3.5 成本控制执行力不到位................................30 5 YZ 煤业公司构建价值链成本控制的对策建议 .........................31 5.1 YZ 煤业公司应用价值链成本控制的基础和条 件 .................31 5.1.1 具备较完善的会计核算信息体系........................31 5.1.2 公司各部门与公司内外部之间协调一致..................31 5.1.3 拥有较高素质人力资 源................................31 5.1.4 积累了成本控制的经验................................32 5.2 基于内部价值链的成本控制..................................325.2.1 资源勘探的成本控制方 法..............................32 5.2.2 生产环节的成本控制方法..............................33 5.2.3 销售环节的成本控制方法..............................33 5.3 基于外部价值链的成本控 制..................................33 5.3.1 下游价值链的成本控制方法............................33 5.3.2 上游价值链的成本控制方法............................35 5.3.3 竞争对手价值链成本控制方 法..........................36 5.4 实施价值链成本控制的方法步骤..............................36 5.4.1 运用价值链分析对企业的成本价值链进行定位............36 5.4.2 建立以价值流为基础的成本控制体 系....................36 5.4.3 建立价值链成本控制业绩评价机制......................37 5.5 实施价值链成本控制的保障措施..............................38 5.5.1 信息化建设是实施价值链成本控制的基 础................38 5.5.2 协调机制构建是实施价值链成本控制的关键..............39 5.5.3 企业文化是实施价值链成本控制的保障..................39 5.5.4 风险共担是价值链成本控制的重要内 容..................39 5.6 实施价值链成本控制的预期效果分析..........................40 6 研究结论与展望..................................................41 6.1 研究结 论..................................................41 6.2 研究的局限性...............................................41 6.3 展望.......................................................42