Improvement Research On Target Cost Management Of Pingdingshan No. 8 Mine

Target cost management originated from America,prevailed in Japan and western Europe,it was introduced into China in 1980.After preliminary application in machinery industry enterprises,it achieved some results.It formed Chinese target cost management mode which take hangang experience as representative.The reason for much attention to target cost management is related to the fierce market competition which enterprises existed in nowadays.It's particularly important to form their own price advantage for enterprises if they are eager to gain an advantage in the market competition.The application of target cost management in enterprises can meet the environmental requirement which the company face with.the current cost management model for most industry is still belong to the traditional accounting cost management model,especially for the majority of firms in Henan.Many companies are still in the low end of the industrial chain,they have the characteristics of high energy consumption and high pollution,The company encountered the new pressure of clean energy development and low-carbon economy under the circumstances of the accomplishment of energy saving and emission reduction technology in traditional industry.It has put forward a new challenge to the coal and other heavy industry in our province.It's essential to introduce a new cost management mode to realize to reduce consumption and increase efficiency and make continuous development and improvement in application and practice.Under this background,it's urgent for enterprises to apply target cost management to practice and constantly explore the rule of this management mod in practice.This article is based on Pingdingshan City which is blessed with rich coal resources,it takes No.8coal mine of Pingdingshan coal mining Group as an objective,it try to seek for a solution to solve the double pressure demand and excess capacity through analyzing the current status and comprehensive introduction of target cost management of the No.8 mine coal.Besides the system improvement research.It applied cost forecast,plan,account,control,analysis,check-ups and main implementation of target cost management into the way to seeking for the target cost management of the No.8 coal mine,It aims to look for well-suited corecompetitiveness—low cost operation ability to deal with the challenge of serious product homogeneity in coal industry,new resource competition and cyclical changes of the market environment.With large scale,complex structure,if No.8 coal mine carry out scientific target cost management,it will receive better results,meanwhile,it will reduce production cost and improve the development of coal enterprises in Pingdingshan.The research result of this article will have a positive influence on Pingdingshan city which was founded for the reason of coal.