Research On Cost Management And Control Of Coal Enterprise Fnccil To Visualization Management

In the context of the current economic situation is volatile, the development of the industry isslowing down, coal prices continued to decline, coal enterprises in seeking the restructuring anddevelopment, weather to achieve effective cost control in the traditional main industry of coalmining is crucial for gaining a competitive advantage. In this paper, based on the analysis ofexisting theoretical approaches of the coal enterprises, for the purpose of visualizationmanagement, the LUBA costing method is put forward with constructing coal enterprises LBUAcosting system. Based on LUBA costing system, the paper carries out the quantitative study of thecost responsibility and forms a LUBA-based coal enterprises cost responsibility system with thecorrelation matrix of the cost responsibility as the main tool. Based on the above research, wefurther analyze the mechanism of coal enterprises cost control and build the coal enterprise costmanagement and control system based on LUBA. Finally, the paper combines coal enterprisesLUBA cost accounting system, the responsibility system and control system, carrying out aresearch of LUBA-based visualization design which shows a new perspective to cost information.At the same time, the paper proves of visualization to improve significant effect of the cognitiveefficiency through the experimental method.