The Application Of The Activity Based Costing In The Coal Enterprise

Enterprise strategy how to truly fall to the ground, how to make the enterprisestrategic targets and basic production of enterprise cohesion, real torture, not only thewisdom of the enterprise top managers, but also can help enterprise grass-roots workersto illuminate the direction of the work, make the enterprise can effectively cooperatebetween higher and lower work. Truly "at a higher level, it is done at a lower level; doneat a lower level, is thinking" at a lower level.DongPangKuang going based on shares, for example, in "cost center"perspective to analysis the operation cost accounting method as a kind of costmanagement and control as the core tools, how to play a role in cost management as thecenter of the enterprise.Since the operation costs rise as a means of cost control, development was notall plain sailing, in the enterprise applications through success and failure, process theups and downs, investigate its reason is that homework cost method could combinedwith enterprise’s actual, do it for enterprise applications, and good are used by theenterprise. And focus on how functional module cost management from the enterpriseinto on the basis of the operation and close to the actual production cost managementmode.This paper is divided into five parts:The first part of introduction: the main content is divided into four parts, one is abrief introduction to research background and significance, this part mainly elaboratesthis article research based on which the environment is introduced, and the practicalsignificance of the implementation of the study for the enterprise. The second partmainly covers the domestic and foreign research present situation and the applicationsituation, based on the research of international and domestic similar situation summedup the general methods of system, and through the actual application situation at homeand abroad combined with the enterprise application environment, focusing onapplication method suitable for this enterprise. Secondly, put forward the research ideasof this article: how to through the transformation of the mode of management,combining enterprise’s strategy and operations, make job management more play it as aplan in advance, matter and control functions, instead of the traditional feedback afterwards. Strive to advance the enterprise cost control point, reduce the time lag,brings to the enterprise loss. Finally, analysis of homework cost concept and theconnotation, principle and method, and compared with the traditional cost management,the advantages of homework cost method in the final analysis the feasibility ofenterprise applications.DongPangKuang introduction: going to the second part shares DongPangKuanggoing due to its affiliated to the group, on the two levels, the first is the hebei central co.,LTD DongPangKuang and its relation to head office and branch relationship; Hebeicentral co., LTD. Hebei central energy group unified leadership, hebei central co., LTD.Going with the group belongs to the subsidiary to the parent company.First of all introduces the organization and management structure, tointroduction of the first management level, namely hebei central energy group; On thesecond introduces the organization structure, namely hebei central co., LTD.; Is theultimate foothold for DongPangKuang internal management structure analysis of theexisting organizations. Second, existing to the enterprise strategic target and themanagement of the cost control target analysis, focusing on the formulation ofmanagement by objectives, existing decomposition, to carry out the analysis; Finally,put forward DongPangKuang application the disadvantages of traditional costmanagement.Third part to establish activity-based costing system: strive to make strategicobjective and assignment unifies, this part analysis based on the analysis of the threelayers of progressive methods, the first layer: strategy, value chain analysis; The second:the value chain-process analysis; The third layer: the process-job analysis. Finallyrealizes the strategic combined with homework. This section mainly clarifies, strategy,value chain, processes-job analysis correlation between four and progressiverelationship. Pointed out the direction of the reasonable strategy for the development ofenterprises, enterprises need strategic guidance. The effective implementation of thestrategy depends on the value chain support, determine the key value to reasonableconfiguration enterprise resources and auxiliary value chain plays a decisive role.Process is to perform further refinement of the process of value chain, straighten out theprocess is advantageous to the reasonable responsibility authority, avoid in the processof budget management responsibility is not clear, shuffle stalling phenomenon to appear.Provide the basis for the supervision and inspection and assessment. Operation analysisof the key point is to eliminate duplicate work, found the bottleneck operation, for repeated operation should be improved by reasonable process, to avoid work repetition,reduce the enterprise cost; Bottleneck is homework often enterprise production andoperation, and key points of development, seeking to reduce repeat assignments for theentire production process is critical, the influence of it is the enterprise suppliesproduction idle backlog or culprit, found and improvement of the bottleneck operationhelps to enterprise’s production management level as a whole.The fourth part based on homework cost management: mainly through toanalyze how to implement target cost in the operation, and establish the operationmanagement center, changes the traditional cost management the department as thecenter for homework to cost control center.The fifth part: conclusion and prospectOperation method in the implementation and application of coal enterprise is notachieved overnight, it requires a constant awareness, continuous improvement, to makeit applicable to real enterprise, any derivative, political theory, and it will use thehomework cost method is bound to cause opposite of enterprise cost management.Therefore, must be based on the enterprise actual situation combined with thehomework cost management, strive to make the enterprise cost management level hasan overall improvement.