Study Of The Management System Of The Activity-Based Standard Costing

In the produce and conduct activity of coal mine enterprise, cost always is a comprehensive index for reflecting the economic performance and the management level quality of the coal business enterprise. The function of the cost management is systematically making use of estimating and decision, plan, control, check, analyze, investigate methods, etc. In the fierce competition of the international environment, researching the cost control system will have very strong realistic meaning towards strengthening the cost control and obtaining successive lower cost in the coal mine enterprise.Since entering the market economy age, the coal mine enterprise has paid attention to the cost control and management in different degree in the produce and conduct activity, adopting some fruitful ways, obtaining some certain results, and promoting the exaltation of the economic performance, but from the present condition of the coal business in our country, because of being affected by the traditional planned economy system, the current cost control of the coal business enterprise still follows with the traditional cost control methods. This method of cost control mainly takes "product" as the core and point of departures, it only pays attention to "quantity management" but seldom pays attention to the antecedent and consequence of the cost formation, therefore, it can't trace the origins for lowering the headspring of the cost and can't adopt the homologous measure, as a result, it hard to obtain the cost for keeping on to lower.This text is, on the foundation of deep research and quest, absorbing the advantage of the activity-based costing and the standard costing method theories, building up a set of applicable cost control system for the coal mine business in our country—Activity-based standard costing management system, it is the combination of activity-based costing and standard costing. This system mainly includes: the ex-incident control sub- system, process control sub-system, feedback control sub- system. This text wishes to attain much more valid management and control of the cost, raises the economic performance of the...