| Coal industry is the basic industry of the national economy,the coal industry boom and macroeconomic development is closely related to the situation.Since 2013,China's economy growth rate began to show signs of decline,while the marginal efficiency of investment and environmental pressures surge also led to the past investment-driven growth is not sustainable,and China's economic structure is facing restructuring needs.In the economic slowdown and structural adjustment of the "new normal",the slowdown in China's coal industry and a downward trend in coal downstream demand trend slowdown.Meanwhile,imports of coal continued to impact on the domestic market,and domestic coal prices since 2013 began to significant Down.At present,the domestic coal industry boom is still at the historic lowest point.Coal enterprises can only change their own way of development in order to adapt to the trend of national economic restructuring,and to adapt to the country's new policy.In the high level of soci al development,business competition intensified today,technical barriers are no longer the main determinants of coal enterprises profitability,and the opposite cost in the market competition has become particularly important.However,the level of cost management is backward,the management model is not fine is the common problem of coal enterprises.With the coal industry to enhance the production technology,indirect costs in the proportion of coal production costs increased,the use of traditional cost calculation method is difficult for enterprises to provide reliable and accurate cost information.Therefore,the current cost management issues in the coal business is very prominent,and is needed to be resolved.In order to crack these problems,to achieve business transformation and upgrading,it must have the actual match with the cost management model.The ABC can overcome the shortcomings of the traditional cost method to a certain extent,which can help to improve the reliability and precision of the enterprise cost information,optimize the production process and realize the goal of enterprise cost control,and help the enterprise to improve the product Pricing accuracy,for the long-term development of enterprises to develop a reasonable strategy.Based on the actual operation flow and production characteristics of Chen Zhou jie dong Mining Co.Ltd.of Hunan Coal Industry Group,this paper constructs a new cost accounting and cost management system based on the activity cost method by using the methods of literature analysis,inductive analysis and case study,Through the activity-based costing method and the target cost method combined with this new cost management method,put forward specific and effective implementation and improvement suggestions.The first part of this paper mainly introduces the research background and significance of the topic,and puts forward new research ideas and methods on the basis of the research and practice of the cost management of ABC at home and abroad.The second part introduces the theoretical analysis of the cost management method,which is mainly the concept of the target cost method and the activity cost method and the concrete implementation method.The third part mainly introduces the basic situation of Chen Zhou jie dong Mining Co.Ltd.and the current situation of enterprise cost management.The fourth part focuses on the analysis of the problems existing in the cost management of Chen Zhou jie dong Mining Co.Ltd.and the reasons for these problems.The fift h part focuses an introduction of implementing guarantees based on target cost method and activity-based costing management.The last part provides us with conclusion and propects of target activity-based costing management and with reference for the costi ng management of coal-mining industry through a detailed analysis of jie dong mining Co.Ltd. |
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