Group Accounting Management Control System Design And Optimization

Material consumption of coal enterprises, as a basis work for scientific management, it plays an important role in production management. Whether make it standardization and information or not is a comprehensive indicator to coal enterprises, and is also one of key constraints of the competitiveness of coal enterprises.For various reasons, in Chinese coal industry, traditional cost management system was so simply that it can not reduce costs of material consumption. The lower degree of information would not provide the cost of all operating procedures and required information for managers. As well as, the cost of cause and effect can not reflect business processes in details. With the increase of cost pressures in coal production, many mines' cost management is very weak. It had exposed a series of questions to establish a scientific and rational consumption of material. So, the material consumption management combined with Group Accounting and the use of information technology tools is particularly urgent.Therefore, the research of group accounting control system, recognize every group as an accounting unit, grasp the source of material consumption, make use of network tools as the carrier of safety and control of the company, mine, district team and group. It can foster the total cost management ideas of all workers, and establish group-level accounting budget, consumption quotas and performance assessment system.Under the guidance of group accounting model and the theory of management control system, I would visit some coal mine enterprises to find out the current constraints of the "bottleneck" and irrational factors. At the same time, I tried my best to apply various methods to design and optimize the processes of management control system. In this paper, the basic theoretical framework of the research to specific applications of coal enterprises will be of great value and significance.