Xiang Ning Coking Coal Cost Management Application Research

Enterprise cost management has been influence the core issue of enterprise development, based on the theory of constraints and the theory of cost management concept understanding, on the basis of reading, summarizes relevant literature, and based on XiangNing coking coal enterprise financial statements data for the cost management to improve the analysis.Thesis first studies and discusses the research status of cost management and the theory of constraints, the selection of coal enterprise as the case study object of this article is because now the slow development of the global economy and the influence of the development and application of new energy, a serious imbalance between supply and demand, each big coal group have cut prices, shrinking profit margins, and even some serious losses, the lack of market competitiveness. And select XiangNing coking coal cost management with the traditional cost management method, the pursuit of some interest, improve the cost management is essential; Second after the applicability of the theory of constraints is analyzed by applying the theory of constraints used in Xiang Ning coking coal cost management, analyzes the five step method on the basis of the theory of constraints, thinking process analysis "bottleneck"- the weak link, planning improvement, using the index analysis to improve the effect.Only the accurate positioning of cost management in the existing problems can help to effectively solve the problem, thereby enhancing the effectiveness of enterprise cost management. Through the above analysis, the constraint theory applied to XiangNing coking coal cost management, the accurate positioning of the group’s cost management of the weak link- the cost of accounts receivable management. By improving the cost of accounts receivable management, improve the enterprise the effective output, reduces the cost, improve the enterprise profits; Conducive to maximize shareholder rights and interests of the realization of the goal; As well as to optimize XiangNing coking coal group’s internal organizational structure, strengthen the cooperation and communication between different departments. By using the theory of constraint in order to provide some suggestions for the cost management of coal enterprises and the development of the coal industry.