title: ÐÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ðµ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð½Ð° ÑÐ³Ð¾Ð»ÑÐ½ÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÑÑ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Application of strategic cost management at coal enterprises
Creators: name: ÐÑÐ½ ÐÑÐ½Ð¶ÑÐ½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð¿ÑÐ¾Ð¼ÑÑÐ»ÐµÐ½Ð½Ð¾Ðµ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾
Ð´Ð¾Ð±ÑÑÐ° ÑÐ³Ð»Ñ
ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ðµ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ Ð·Ð°ÑÑÐ°ÑÐ°Ð¼Ð¸
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð·Ð°ÑÑÐ°Ñ
ÑÐµÐ¿Ð¾ÑÐºÐ° ÑÐ¾Ð·Ð´Ð°Ð½Ð¸Ñ ÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸
industrial production
coal mining
strategic cost management
cost control
value chain

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description: The aim of the graduate qualification work is an application of strategic cost management at a coal enterprise to improve its competitiveness. The work has been carried out on the materials of coal company Meijin Energy Co. Research subject is the application of strategic cost management in coal enterprises. Research methods: analysis of literary sources and other information on the research topic, synthesis, comparison and analysis of data, methods of strategic analysis, value chain analysis. The main results of the study: â the theoretical foundations of strategic cost management were studied (basic concepts and methods); â an analysis of the financial condition was performed and the current state of the strategic cost management process at the enterprise was described; â problems of the enterprise in the field of cost management were identified; â proposals have been developed to improve the application of strategic cost management at the enterprise; â the effectiveness of the developed proposals was assessed. Application field: in strategic cost management at coal enterprises. The scientific novelty of the study is the algorithm for introducing strategic cost management into the management processes of a coal enterprise. Information technologies MS Office, electronic libraries EL SPbPU, eLibrary, Google Scholar, etc. were used while working on the graduate qualification work. Conclusions. The tasks of the thesis are solved, the goal is achieved, and the scope of application of the results is determined. The results obtained show signs of scientific novelty. The directions of further research are defined.