Application Of Target-activity Cost Management Model In S Enterprises

With the continuous development of the economy and the continuous impact of new energy sources on coal,the demand for coal in the market began to decline drastically,and coal production capacity appeared to be in excess.The coal industry is faced with extremely severe challenges and is looking for a good opportunity to overturn it.The change will not be delayed.At present,coal companies have adopted a series of cost management measures to reduce costs.Through the methods of target costing,activity-based costing,and standard costing,they are able to control the coal costs of enterprises in a single way,which has been effectively managed and controlled in the past.However,these cost management methods have their own drawbacks.If a single cost management method is adopted to reduce costs,the costs cannot be reduced to a minimum due to restrictions.Therefore,how to avoid the disadvantages and combine the advantages of cost management methods is the current coal.Companies need to explore the top priority.In order to promote the cost management of enterprises and improve the financial management level of enterprises,the Ministry of Finance of the People's Republic of China solicited the suggestions of the majority of scholars and business managers and drafted specific guidelines for the application of management accounting.This also pointed out the specific research directions for the cost management of enterprises.The application environment proposed by the accounting guidelines enables companies to conduct comparative analysis of the current status of the company.The company can determine thecost management tools that are appropriate for the company's actual business environment and apply the company's specific results according to the application results proposed in the guidelines.Evaluation.This paper takes the S coal enterprise as the research object,firstly combs and analyzes the specific situation and cost management status of the S company,and finds out the insufficiency through its current cost management method,and also carries out the goal-operation cost model.Feasibility analysis,through the idea of Kaizen cost method,introduced the method into S company,through the implementation of a specific process,will adjust the target cost and target cost method to calculate the actual cost of the permit cost,activity cost method By comparison,through qualitative and quantitative analysis,we pointed out the benefits and business advantages brought by using the target-to-operate cost model to S companies,and then put forward countermeasures and suggestions to improve and optimize the company's cost management methods: some of the pilots will implement the goals within the company-Operational cost model,and the establishment of a monitoring group;at the same time enhance the company personnel's understanding of the new cost model,establish a performance appraisal mechanism linked with the cost-effective;accelerate the construction of information technology,provide technical support for the target-operating cost model.The goal-job cost model fully combines the Kaizen cost method with the target cost method and the activity-based costing method to complement each other,and finally forms a closed-loop system.In the process of production and operation of coal companies,the introduction of the target-operational cost model,coupled with the investigation and market integration of the S company's management,will greatly increase the cost management of S companies and promote the cost management methods of coal enterprises.Reasonable application will help to clarify the current status of costmanagement in coal enterprises,and it will also play an important role in enhancing the competitiveness of the coal industry.