Study On The Construction Of Total Cost Management System Of China's Coal Enterprises

Globally,coal energy is still at the core of the energy system.For China,coal will continue to be the main energy source for the foreseeable future.However,the development of China's coal industry can be described as twists and turns.In the past two decades,China's coal has experienced long-term ups and downs.From the golden age of the whole industry in 2002 to 2011,it suddenly fell into a trough in 2015,and now it is "healing the disease".Since the introduction of a series of policies in 2016,after two years of rest and adjustment,China's coal prices have finally been able to fluctuate in a normal arc and remain stable in 2019.Although China's coal industry has survived the crisis,it is largely attributed to the role of the:"visible hand" of macro-policy,and many problems exposed within coal companies are still not overlooked.In the past few decades,most coal companies in China continue to use traditional cost management methods.However,in the current complex market conditions,traditional cost management has long been unable to meet the needs of enterprises to increase revenue and reduce expenditure.The average technical level of China's coal enterprise cost management is far from the standard,and it has not paid enough attention to the innovation of cost management.Even the cold winter period of coal has not changed much.The lagging management of coal costs will seriously hinder the economic benefits of coal.Therefore,opening up a new cost management system is an urgent task for coal enterprises.This paper builds a modern cost management model for the coal enterprise in China.It proposes the full cost management according to the current problem of cost management of coal enterprises,and uses the full cost management to take the business process as the core of management.Every step of coal mining,production,processing and marketing takes the budget-accounting-assessment process to strictly control costs and achieve the goal of cost-based management.In addition,the control of coal environmental costs has also been given solutions to enable enterprises to save their costs while improving their sense of social responsibility.This paper also tests the effectiveness of the full cost management system through the implementation of the specific case of the KL company,with considerable results and good feedback.