Cost Management Research Of Responsibility Based On LUBA At Coal Enterprise

Since the second half of 2012, the market price of coal fell sharply, productivity excess seriously, consumption growth fell back, and with the adjustment of national macro policy, the requirement of low carbon economy for environmental pressure and the development of new energy, all this made a huge impact on the development of coal industry. According to statistics, more than 90% of the coal enterprises in China are losing money. In order to resolve this contradiction, the government put forward the ―three removing one dropping one filling‖ strategy to improve the core competitiveness of coal enterprises. Therefore, do the cost management well is not only improving enterprise efficiency, and making a rapid means of profit instead of suffering a loss, but also the important way of reviving the coal industry.For cost management, domestic and foreign scholars have done a lot of beneficial exploration, such as activity-based costing, strategic costing, value chain costing, etc., but the existing research is or bad operation or difficult to attribute reduction cost of time and space. As the strategy implementation of ―Combination of two‖, ―Internet +‖, ―Intelligent manufacturing‖, the visual management theory has been developed and improved, which has brought new ideas and new methods for the coal enterprise cost control. Visualization cost management can make managers grape the occurrence and control of the cost, and timely reflect the implied information between data and variables.The cost management of responsibility at coal enterprise play an important part in the cost management. It exists some problems at present, such as liability ascription is not clear and responsibility degree assumed is undefined in certain properties of space and time. It have not established cost responsibility system about production and management which covering the whole process of coal enterprise, so it makes enterprise cost assessment work hard to develop, and can’t established mechanism of responsibility cost control that combining the incentive and constraint. Thus, this paper based on the LUBA cost control model, visualization oriented cost management, takes the research around responsibility cost management system, discusses the responsibility coefficient quantification problem, the responsibility coefficient optimization problem and rewards and punishments problem that based on responsibility coefficient. The paper is divided into 7 chapters in accordance with ―analyze problem, propose questions, solve problems, optimize problems, apply problem‖ thought, concrete contents are as follows:Chapter 1: Introduction. This chapter first analyzed the research background of responsibility cost management in coal enterprises, expounded the current responsibility cost management of coal enterprises exist the unclear attribution of responsibility, the unknown responsibility size, the unsound responsibility rewards and punishments mechanism, and the unreasonable formulate of cost quality standard, and so on. Then this paper introduced and summarized the research status for cost management of responsibility, visualization cost management, rewards and punishments mechanism. Then concluded that the current coal enterprise cost responsibility for quantitative research was scarcity, the cost responsibility rewards and punishments mechanism was not scientific, the majority cost rewards and punishments of coal enterprises not associates with the responsibility size, and the responsibility cost management lacks the theory research and guidance. So propose the cost management of responsibility research based on LUBA, and clear the research goal and significance. Then analyzed systematically the content and usage of this paper will research, and put forward corresponding technical routes.Chapter 2: Literature review. This chapter carried out the literature review around cost management of responsibility from four aspects. They are respectively visual management, game theory, the fuzzy multi-attribute decision-making theory, rewards and punishments incentive mechanism. The cost management was mainly around the development of the cost management theory and responsibility cost management theory in literature research. Visualization management center on visualization management theory, and visualization related application in literature research. Game theory mainly related to the division of the game theory, cooperative game theory and information asymmetric theory. The fuzzy multiple attribute decision-making researched the intuitionistic fuzzy correlation theory. Rewards and punishments incentive mechanism researched from rewards and punishments, incentive theory and rewards and punishments mechanism. Cost management theory is the basic theory guide of cost responsibility. Visualization management theory is the way to realize scientific cost management of responsibility, Game theory and the fuzzy multi-attribute decision-making theory is the cost responsibility research methods and means. Rewards and punishments incentive mechanism theory is the fundamental aim of cost responsibility of quantitative research, so this chapter researched the related literature for it.Chapter 3: Theoretical framework research. This chapter explored to construct the coal enterprise cost management of responsibility system based on the LUBA. First expounded the basic concept of LUBA cost management model, and constructed the LUBA cost management model based on the coal enterprise, then analyzed the LUBA model control problem, the cost structure problem in coal enterprise, and the factors influencing the cost for the basic problems of the responsibility cost management system. Then this chapter analyzed the connotation and the characteristics for the cost management of responsibility, and thus determined the responsibility main body and divided the responsibilities, then proposed the cost responsibility correlation coefficient and matrix. Finally it analyzed the cost responsibility mechanism and constructed the mechanism model, then according to the analysis of get well coal enterprise cost management is the key to cost responsibility of rewards and punishments, and the key to do responsibility rewards and punishments well is to make responsibility coefficient quantization well. Due to the responsibility coefficient would be change as the environment, so make the optimization of responsibility coefficient after making responsibility coefficient quantization well.Chapter 4: Responsibility coefficient quantitative method research. This chapter study the quantitative method of cost responsibility coefficient respectively from game theory and intuition fuzzy theory. Among the method of game theory in this paper mainly discussed the Nash negotiation method, the Shapley method, the nucleolus method and the synthesis method of several methods that the method community group, and a numerical example was given to illustrate the applicability of the method of game theory. This chapter mainly studied the known and unknown weights based on the determination method of the intuitionistic fuzzy responsibility coefficient. Then took the coal enterprise as the example, obtained original data via the method of questionnaire, quantified the cost responsibility coefficient for the Unit cost of cut in the Block cost of mining of the underground production Area, thus illustrated the applicability of intuitionistic trapezoidal fuzzy number method. Finally it compared the two methods between game theory method and intuitionistic fuzzy method, obtained that both of the two methods have advantages and disadvantages, so we should make choose in the concrete operation.Chapter 5: Responsibility coefficient optimization research. The chapter mainly studied the responsibility coefficient optimization, first analyzed the characteristics of the cost responsibility coefficient and the relationship for cost responsibility coefficient and management, obtained that cost responsibility is scientific or not will produce very important influence on enterprise’s production and operation, so need reasonable scientific coefficient of determination of responsibility. Then it analyzed the motivation of cost responsibility coefficient, from the strategic change of the enterprise, feedback of cost management effects, to optimizationed the cost management of responsibility system and the game angle among each responsibility main body. Then obtaind that the cost responsibility coefficient as the external environment change and are no longer apply to the original steady state, so need optimize the responsibility coefficient. The paper used the related theory of game theory to establish the optimization model of responsibility coefficient, and used the genetic algorithm to solve the model, finally took the coal enterprise as the example, optimize analyzed the mining unit cost responsibility coefficient used intuitionistic trapezoidal fuzzy number method of chapter 4.Chapter 6: Rewards and punishment model research based on the responsibility coefficient. This chapter mainly studied of the application of the cost responsibility coefficient, of establish responsibility for rewards and punishment mechanism based on the responsibility. Rewards and punishment mechanism is the fundamental aim of coal enterprise cost management of responsibility, it can make the responsibility main body size of interests and responsibilities, and form a right, responsibility unified cost management mode. This paper put forward a general model of rewards and punishments in coal enterprises from the general characteristic of the rewards and punishment mechanism, role model and the necessity. Then analyzed the abnormal cost management factors to coal enterprise, concluded that asymmetric information in the LUBA cost control unit or the main responsibility,and material recycling reuse problem are key factors that caused the cost abnormal. Then it designed the disciplinary model respectively for the two cases to guide the responsibility main body take the initiative to teach information and active materials recovery and reuse. The last it analyzed the necessity of visualization, requirement, and content, designed the responsibility cost management visualization display map.Chapter 7: Conclusion and prospect. Based on the above research results this chapter mainly conclusion the main conclusions and innovation points of research for this article, then looked forward to the direction of further research. In this paper, there are four mainly innovative points. Firstly, it systemic analyzed the problem the responsibility of the cost management and proposed the cost mechanism model about responsibility. Secondly, it proposed the cost responsibility coefficient determination method based on game theory and the intuitionistic fuzzy respectively. Thirdly, it builded the responsibility coefficient optimization model that can achieve the optimal unit efficiency and individual responsibility main body efficiency, then to solve it use the genetic algorithm. Fourthly it builded the rewards and punishments model to solve the asymmetric information and material recycling reuse problem, not only made the disciplinary problems associated with the responsibility of the responsibility main body size, but also solved the key problem of management.To sum up, responsibility management of cost at coal enterprises is the basis of cost management, rewards and punishments effectively to responsibility is the important means to realize the cost management of responsibility, clear responsibility main body that has been clear about the responsibility cost management of the object. It is important basis for liability rewards and punishments to duty allocation and determine the size of the responsibility coefficient. In this paper, it studied the responsibility coefficient quantification, optimization problem and disciplinary problems of responsibility, which provides the basis in theory and reality for the visualization of the cost control.