Study On The Activity-Based Standard Cost Management In Coal Enterprise Based On The Internal Market

In the new economic environment, the internal and external environment of the company has great changed, it requests enterprise cost management development and innovation, to adapt to the information high economic environment. Cost management is the enterprise management center link, plays a tremendous role. Enterprise has two kinds to improve economic efficiency:one is to raise price to increase income; two is to reduce cost, to reduce expenses. The potential of raise the price is not very big, reduce the cost is an important way. Especially for coal companies, cost is the important indexes to measure the enterprise economic benefit and management level. Therefore, enterprises should strengthen the cost management to seek survival and development.This article through to research internal market and homework standard cost, designed a suitable enterprise cost management system for China's coal, and formed a "activity-based standard cost-internal market price-the actual cost," combining cost control mode. Not only can find and control the root of the cost according to cost drivers, and link employee's salary income and internal market main body income expenses together directly, fully mobilized the employee's enthusiasm and initiative.This article is divided into six parts. Firstly, this paper introduced the basis, the significance, the research content and method, and then analyzes the research status and existing literature study of basic ideas. It makes the internal market management theory, homework cost management theory and standard cost management theory as a foundation. It presented connotation, necessity, construction principle, the basic principle used of the activity-based standard cost management theory based on the internal market; construct the activity-based standard cost management system based on the internal market from the feed forward control subsystem, process control subsystem and feedback control subsystem comprehensively. At the end of the article, it has application in the coal enterprise cost management process. This paper establishes research provides a new idea and method for our country enterprise cost management in the long-term development, and has the significant and reference significance.