Optimization Of Cost Management System In Coal Enterprises

Since China implemented the market economy system,the state's policy subsidies for coal enterprises are less and less,at the same time,the company's operating costs continue to rise.The previous cost management of coal enterprises is too extensive to accurately measure the cost,which is not conducive to the promotion of market competitiveness of modern coal enterprises.In order to improve the market competitiveness of coal enterprises,cost management issues bear the brunt.The study of cost management issues can not only improve the cost management level of enterprises,but also improve the market competitiveness of enterprises,which can help the long-term and stable development of enterprises.As far as the current market structure is concerned,a single coal enterprise has no market pricing power.The coal price is determined by the market,and the market price comes from the balance of supply and demand.If the product market price is low,the coal enterprise can only accept it passively.If coal enterprises want to keep growing,they need to find ways to reduce costs and control costs.Excellent cost management is conducive to the long-term market competitiveness of coal enterprises.At present,most of China's coal enterprises have begun mechanized and intelligent mining.The traditional cost accounting method is no longer accurate under the condition of mechanical intelligence,which is easy to cause unreasonable cost allocation and can not make the cost of coal products accurate to every link.The production links of coal enterprises are closely linked,but most coal enterprises ignore the connection between the production processes,and do not carry out value chain analysis,which is not conducive to the optimization of the cost management system.Therefore,the optimization of coal enterprise cost management system has become an important topic.This thesis takes WTZ coal mine of JZ group as the research object,takes activity-based costing as the basic theory,goes to WTZ coal mine for field research,collects a large number of information and data from relevant departments,compares the differences between traditional costing and activity-based costing in cost management of the coal mine,studies and discusses the shortcomings of cost management methods,and feeds back the deficiencies to the management,and then combines with the practice In order to improve the level of cost accounting and cost management,help enterprises to form a good cost management system,improve the accuracy of cost allocation,improve the internal operation efficiency,reduce unnecessary costs and enhance market competitiveness.Firstly,this thesis introduces the background and significance of cost management in coal enterprises,both the concept and the theory of the cost are then introduced,and explains the above concepts.Secondly,the present cost accounting method and cost management status of WTZ coal are introduced,summarizes the shortcomings of current cost accounting in WTZ coal mine,and analyzes the necessity and feasibility of implementing activity-based cost management in WTZ coal mine.Thirdly,combined with the production process characteristics of WTZ coal mine,the cost accounting system based on activity-based costing is optimized for WTZ coal mine,and then the operation analysis and reward and punishment assessment are carried out according to this system.Finally,some measures are put forward to ensure the smooth implementation of ABC management system.The implementation of activity-based costing for cost management in coal enterprises is helpful for enterprises to better understand the product cost structure,reduce unnecessary cost expenditure,improve market competitiveness,and provide positive reference for enterprise cost management in coal industry.