The Cost Management Research Of Jian Zhuang Of Huang Ling’s Coal Mine Mechanical And Electrical Installation Project

The installation of electromechanical projects are the basis of the generation and development of coal mining enterprises,It maintain direct and constraints with the handle of coal mining enterprises in the same industry at home and abroad cooperation and competition.However,the mechanical and electrical installation engineering,project management,usually as a sub-project of the mine construction work management,not as a separate project management.With the wide application of mechanical and electrical technology,mechanical and electrical installation engineering scale system is increasingly large,complex systems,technical requirements,electrical and mechanical installation as an important part of the mine construction work involves a wide range,at the same time,automation,information technologyoverheads increasing proportion of traditional costing methods can not meet the needs of the industrial and mining enterprises cost management.As a more advanced costing and management methods,activity-based costing is the study and practice of the domestic and foreign scholars in a number of areas,its feasibility and advantage has been proven.In this paper,activity-based costing is used in coal mine electromechanical project cost management.This paper describes the research background and research status,introduced the basic profiles of the the Huangling built coal mine as well as activity-based costing theory.Followed by an overview of the theory and the mathematical model of activity-based costing,and discusses the installation of electromechanical project cost management,and analysis of the feasibility of activity-based costing applications in the mechanical and electrical project cost management.Then the introduction of activity-based installation of costing electromechanical project cost management,building installation of mechanical and electrical project cost management model based on activity-based costing,confirm the job and the job center,job cost pool,draw the operating cost of the library cost summary table,under the productconsume activities,"the principle to select the job motivation,to calculate the rate of job motivation,the allocation of the cost of operating cost library,and calculate the total cost of the mechanical and electrical projects,management optimization analysis and performance evaluation.The last the Huangling built Mine about installation of electromechanical Project example,the mechanical and electrical projects decomposition for the transportation and installation of the two products,bringing them to the appropriate job center and various operating center operating costs allocated to the sub-project of the resocurces consumed by the jobto the detailed process description,draw a breakdown of project costs and project total cost for the case of operating costs calculated results were resource driver jobs moving due and operating optimization analysis,presented the results of evaluation of the program,and with the traditional calculationthe methods were compared to verify the validity of the application of activity-based costing in project cost management.