The Research On Cost Management System Of Liyuan Coal Mine

As we all know that cost controlling is very important to the management of coal mine corporation. Cost controlling is related to almost every aspect of management. Although coal mine corporation has got out of its winter and began to gain a profit, it has its restrictions when the output becomes more and more, mine becomes deeper and deeper. The coal mine corporation has to spend more and more on safety and technology scheme and raw and unprocessed materials.Activity-Based Costing Management (ABCM) is advanced thought and method, but it' s using must require software and information technology. Since ABCM's theory and methodology study targeted to standard manufacturing is comparatively matured. While it s theory and applied study on other industries is far behind enough, especially on coal enterprise. For the above mentioned reasons, structuring the ABCM system based on coal industry is quite theoretically and practically valuable.At the beginning, I introduced the theory of cost control, and the characteristics of coal mine corporation. Then, I analyzed the insufficiencency of domestic coal mine corporation. At last, by analyzing Liyuan coal mine's cost control strategy, I gave a way to construct cost system.