近年来，我国煤炭市场持续低迷，煤炭企业成本居高不下，严重制约了我国煤炭企业的发展，同时随着国家供给侧改革和“去产能”的不断推进，对我国煤炭企业成本控制的层次和深度提出了更高的要求。从成本领先战略的视角来看，成本管控水平的高低是企业能否获取竞争优势的重要影响因素，煤炭企业对成本效益进行合理的规划和控制在使其获得更大的利润空间的同时还能够使其在激烈的市场竞争环境中赢得主动，赢得竞争优势。 本文在深入总结和研究国内外价值链成本控制理论的基础上，以H煤矿为案例进行战略性成本控制研究，首先对其成本管理现状和价值链构成情况进行梳理，将其价值链分为内部价值链、行业价值链和竞争对手价值链三个模块，通过分析找出各价值链模块中的成本制约因素；其次在对H煤矿组织结构进行流程化改造的基础上，针对成本制约因素构建价值链成本控制体系，分别从管理优化和技术改进两个角度出发对H煤矿内部价值链和外部价值链进行优化；在价值链优化的基础上，分别从理念指导、建立机制和优化资源配置三个方面提出价值链成本控制体系的保障措施。价值链成本控制体系的提出，旨在为H煤矿实现降本增质增效、获取竞争优势提供切实可行的方案，同时也为其他煤炭企业提供一定的参考价值。

In recent years, sustaining downturn in coal market and increasing cost in coal enterprise management have profoundly impeded the development of coal enterprise in China. Meanwhile, with the further implementation of supply side reform and backward and excess production capacity elimination, the level and the depth of cost control in coal enterprise is more demanding. From cost-priority strategic perspective, cost management and control plays a vital role in deciding whether the enterprise can gain competitive edge or not. Reasonable cost-benefit planning will not only help the enterprise gain more profit margins, but also make it take the initiative in fierce competitive circumstance with great advantage. Based on review and summary of Value Chain Cost Control theory at home and abroad, this thesis conducts a strategic cost control case study of coal mine H. Firstly, it demonstrates the current state of cost management, and value chain composition of coal mine H, and then classifies its value chain into three modules, internal value chain, industry value chain, competitor value chain. After analysis, the cost constraints in each module are revealed. Secondly, built on process transformation in organization structure of coal mine H, and with regard to the issue that cost constraints construct the value chain cost control system, this research focuses on optimizing internal value chain and external value chain of coal mine H in two dimensions, management optimization and technological improvement. Moreover, based on value chain optimization, it provides safeguard measures of value chain cost control system in three aspects, namely, management philosophy guidance, system construction, and optimized resource allocation. The value chain cost control system is aimed at offering a practical program for coal mine H in cutting cost, improving quality, increasing efficiency, and gaining competitive advantage. Meanwhile, this research also provides certain reference value for cost control issue in other coal enterprises.