Datong Coal Mine Group Co. Refined Cost Management Research

Coal accounts for % of the world's major energy consumption and is one of the main sources of energy in our country.Most of the current coal enterprises still use the traditional cost management pattern,which not only can't suit the concept of sustainable development,and also can't good to help the realization of the enterprise economic benefits.To change this situation,the effective solution is to refine the cost management of coal enterprises.The idea of refined cost management is a new management idea formed by the integration of cost management and refinement management.Through the construction of refined cost management system,it is helpful for enterprises to carry out scientific and effective cost management,minimize the cost of enterprises and maximize the economic benefits.This article from the cost management of budget,accounting,control,evaluation and guarantee five aspects are studied,combining the concrete cost data,find out with datong coal group currently some problems in cost management.Through the analysis of these problems,the related costs of fine management measures are put forward:first of all for coal enterprise cost budget,to change is given priority to with incremental budgeting methods of budgeting,introducing the zero-base budget and activity-based budget methods,the budget of the enterprise from institutions to make approach to improve;Secondly,in the cost accounting,the traditional cost accounting is optimized,and the management costs are separately accounted for,which makes the costs of each part more explicit.Finally in the assessment of the cost,more standardized,streamline assessment,make cost evaluation can play a bigger role,motivate staff's enthusiasm,participation and to make the enterprise cost management.Through the study of this article,the designs for the datong coal group with a set of fine cost management measures,change the previous extensive cost management pattern,so as to help with the coal group's cost management more standardized,Ming refinement,helps to bring more benefit for the enterprise,to ensure its status in the coal market.