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冶金焦企业以原煤为原料,属于高能耗、高污染、高资本密集型产业。随着原料煤价格不断上涨、产品焦炭价格却持续性下调,以及环保成本与日俱增,不少企业生产经营举步维艰,甚至出现严重亏损。传统盈利模式已不能适应当前和未来市场竞争需要,必须根据市场的变化实施战略成本管理,从战略的高度思考成本问题,并按照战略要求选择成本控制方法。
Metallurgical coke enterprises to raw coal as raw materials, are high energy consumption, high pollution, high capital-intensive industries. As the raw coal prices continue to rise, the price of coke products has been continuously reduced, and the cost of environmental protection has been increasing day by day. Many enterprises are struggling to produce and manage their products and even suffer serious losses. The traditional profit model can no longer meet the current and future market competition needs, we must implement the strategic cost management according to the market changes, consider the cost issue from the strategic level, and choose the cost control method according to the strategic requirements.