Activity-based Coal Enterprise Cost Management Improved Research

The current world economy is still in a stage of slow growth, China’s economic softlanding, the domestic market is relatively saturated, exports fell, phenomena on the scaleindicates that the road has been struggling efficiency. To do this, companies must changethe mode of economic growth, strengthen and improve cost management, explore thesavings and consumption reduction, quality and efficiency to mention a new way to realizethe scale of the expansion, to tap the potential appreciation of the epitaxial growth, tochange the way of organic growth.GeQuan Mine going based on shares, for example, in "cost center" perspective toanalysis the operation cost accounting method as a kind of cost management and control asthe core tools, how to play a role in cost management as the center of the enterprise,thencontact Activity-Based Costing and Standard costing, while incorporating ResponsibilityCost,hope implementation of internal control within the standard cost system at the sametime make the Activity-Based Costing play the role assigned Costing manufacturing costs,explore a new way that can distinguish implement standard management responsibilitiesrelations.This article adopts the method of combining qualitative and quantitativeanalysis,normative analysis and case analysis unifies, and mainlyincluding seven parts.Thefirst part is Introduction. This section describes the background of the topics, leading to thedirection of this thesis. Next, this part introduces the purpose and significance of researchpapers. Finally it elaborates this paper’s main research ideas and content frame. The secondpart of the relevant literature conducted in-depth research.The third part is the basic theory.Including the paper theoretically expatiates the activity-based costingmethod, standard costmethod and responsibility cost method. It also includes detailedpresentation on thesemethod key points and analysis on merits and drawbacks.The fourth part is the casesanalysis of GeQuan Mine of JiZhong Energy Corporation. This part first describes the basicsituation of enterprises, production processes and cost structure. Summed up the successGequan mine cost control experience and the main problem currently facing, and on thisbasis to improve: introduced Activity-Based Costing and explored The Method Based onActivities Responsibility Cost Variance, elaborated on the application of the principle of thetwo methods.The fifth is the Activity-Based Costing specific application in mine Gequan. Mainly through to analyze how to implement target cost in the operation, and establish theoperation management center, changes the traditional cost management the department asthe center for homework to cost control center.The sixth is The Method Based on ActivitiesResponsibility Cost Variance exploration applications in mine Gequan. After the abovesteps, the company’s job costing system has been established. This section selected theMachine digging team as a pilot unit. Standard Cost is determined by the productionprocess and standard operating procedures. Identify differences between standard cost andactual cost, and to analyze the reasons for the differences, and to clear lines of responsibility.According to this reward and punishment,enhance the level of cost control.The seventh theconclusion and prospect. This paper gives a comprehensive summary of the main contentsof this article and pointed out the limitations of this article to provide advice and ideas forfurther study.