The Research On The Informatization Of Coal Mining Machinery Industry Cost Accounting

Cost accounting is the important component of Industry cost management. It provides the data information of relevant financial reporting, and at the same time underlies the Industry's cost budget, final accounts and control and related products decision. Our Coal Mining Machinery Industry belongs to the discrete manufacturing, and products have structure, production technology long and complex, long life cycle, cost data collection difficultly etc characteristics. Therefore cost accounting is a core problem of Industry cost management.Firstly, the paper deeply analyzes the cost accounting situation of Coal Mining Machinery Industry. Coal Mining Machinery Industry, in China has more than 40 using manual cost accounting, actual cost method to calculate the Marginal profit and mobile weighted average the stock quantity in 115. China National Coal Group Corp is preparing to implement of Oracle financial cost system.Secondly, in the situation of Coal Mining Machinery Industry cost accounting, some core issues are found. First, the traditional manual cost accounting cannot explain changes, and also unable to quantify its influence; Second, the traditional manual cost data analysis meaning insufficiency; Third, standard cost system promulgates by Oracle cost accounting system inaccurately. Forth, Oracle cost accounting system relies on other module strongly, and single use acts on its full function hardly.Thirdly, based on the cost accounting situation of Coal Mining Machinery Industry and its problems, this paper uses the method of structured system analysis, and bring forth a new cost accounting system that calculate profit margins cost and stock quantity according to standard. This system automates cost accounting core business, such as the cost accounting cost plan, cost accounting, cost analysis, cost statements, internal bank management and norm cost management. At the same time, this paper gives the main data flow chart of standard data maintenance module, cost plan module, cost accounting modules and cost analysis module.Finally, China Coal Beijing Coal Mining Machinery Co., Ltd. was taken as an example. The paper provides the various environmental conditions when Industries implement the cost accounting system. And introducing Monte carlo data simulation to realize the standard cost system. It remedies defects the previous formulated that can only rely on historical data to statistical analysis and not reflect the changes of internal and external environment timely. Make the Industry having a more systematic and accurate standard data base.