With the development of the socialist market economic system continuously improved,The transformation of the mode of development of coal industry and the related restructuringmade important progress, The overall level has been signiifcantly improved. But China’s coalenetrprises also have some important problems in the development process. At present, thereare more and more coal mining enetrprises by means of benchmarking management to reducethe cost of enterprises. Improve the production eiffciency,benchmarking management alsoplay an important role in shift-group accounting in enetrprises.This paper ifrstly introduces the deifnition, characteristics, application team accountingteam accounting in the management of coal enetrprises; Principle and classiifcation ofconnotation, characteristics of benchmarking; The scope of the concept and goal of businessaccounting of team and group of benchmarking; Analysis of Huating coal industry groupbenchmarking management, According to the established index system of shift-groupaccounting framework; Application of benchmarking management in the analysis ofdifference between groups; Finally, put forward some policies and suggestions.In this paper,the management team accounting and benchmarking of Huating coal industry group XB minetogether, make the benchmarking management more evidence, through shift-group accountingestablishment data index of Huating coal industry group.According to the need of Huatingcoal industry group shift-group accounting benchmarking. In this paper, the construction and design of new to the team accounting index system of Huating coal mine. And according tothe requirements and characteristics of the enterprise,the standard management of businessprocesses, improve the underlying object accounting, improve accounting benchmarkingmanagement, strengthen accounting effect. |