Study On Activity-Based Cost Management System Of Coal Enterprise

With the changes of the internal and external environment of the coal enterprise, there are various limitations in the course of cost management by using traditional cost management method. Based on the activity view and theory integration thought, taking the defined cost management targets as starting point, the cost management system of coal enterprises based on activity was established combined with the cost forming characteristics. The main contents are as following:Based on the analysis of the cost management situations and problems, combining cost forming characteristics and influencing factors of coal enterprises, the significances, feasibilities and particularities of applying activity-based cost management method in coal enterprises were discussed. On the basis of the discussion of current cost control targets, the target parts of the cost control system were defined from the perspective of financial layer, operating layer and strategic layer respectively. On the basis of integrated thoughts and methods, the concrete methods how to combine related theories with activity-based cost management theory were analyzed. The activity-based cost management frame is established, the basic components of which are the dynamic activity-cost accounting system based on RCA, the whole course cost control system based on activity, the performance measurement and evaluation system based on activity and information integrated system based on activity. Then the functions and implementation process of the frame were given.By introducing the RCA resource-oriented idea in standard activity-based cost accounting, the dynamic activity-based cost accounting model based on RCA was put forward, and the dynamic activity-based cost accounting system based on RCA was built, which combined RCA, activity-based cost accounting and standard cost method.In this paper, the constitution production and operation system of coal enterprises was systematically analyzed and the way how to recognize activity chain for coal enterprises was discussed, then based on constitution and characteristic analysis of coal enterprises activity chain the three-dimensional analysis and optimization model of coal enterprises activity chain was put forwards. On the definition of cost control subject and object, the model used for providing activity standard cost was made and the example for the model is also given. The activity-based chain management system and operation mechanism were discussed. The cost control of suppliers and customers based on activity was discussed and the Activity-Based cost control model was also established.It is established that the hierarchical performance evaluation system of coal enterprises, combining strategy and tactics; the information system integration model of C-ABCIS and ERP was established and the concrete integrating scheme was discussed.