Study On Internal Pricing Of The Intelnal Market In Coal Enterprise

Under the drastic condition of competition of market, many coal enterprises are imitative of external markets systems, adopting the internal market operation. It makes the resources more rational configured, which aims at improving employees' enthusiasm and creativity, reducing costs, and improving the competition capacity of the coal enterprises. The internal price is the most important part of the internal market operation, which will cause the most direct influence on the internal market operation whether it is established scientific or rationally. The traditional means of price making can not service good to the pricing of the main body of the internal market in the coal enterprises, based on which, this text advances an idea that adopting standard activity costing to constitute the price of the internal main body in coal enterprises which is under the analysis of reliability and veracity of the standard costing and activity-based costing in the part of costing.Fist of all, the research on the internal pricing in our country and abroad is analyzed and also is the pricing which are adopted in the coal enterprises, then the shortages of traditional pricing are pointed out, and the factors which affect the pricing in coal enterprises are analyzed; secondly, by analyzing the shortages of traditional pricing, combining the characteristic of internal producing of coal enterprises, for the advantage of the standard activity costing in the cost making, this text advances the idea of the internal pricing in the coal enterprises which bases on the standard activity costing; thirdly, the main bodies and the objects of internal market are compartmentalized, and the model of the pricing of the internal market in coal enterprises are established; finally, by studying on an example, the process of making the standard activity costs for each activity is giving in detail.The standard activity costing for pricing in the internal market of the coal enterprises is used very little, which gives practical meaning on the pricing of the internal market of the coal enterprises.