Cost Management Model Innovation Research Of Fengjiata Coal Mine

The cost management for coal enterprises, the weak link in current financial management. Market price of coal, coal enterprises only by reducing the costs to maximize economic benefits. However, due to the particularity of the coal industry and its own limitations, with the improvement of coal production, the increase of mining depth and breadth, technical transformation investment and safety investment increase, and the price of raw materials is also rising, leading to the rising cost of coal enterprises, coal enterprise profit space is increasingly narrowed, and even some serious losses, also makes the lack of market competitiveness of coal enterprises, therefore, how to use scientific cost management ideas and modern management methods, coal enterprises are facing a serious issue.In this paper, the combination of qualitative and quantitative, the unity of normative analysis and empirical analysis research methods, first of all, through in-depth analysis of cost management basic theory, and compares the traditional cost management method has carried on the systematic and comprehensive comparative study; Second, the cost management of coal mine in Fengjiata as the research object, combined with Fengjiata coal mine production process, as well as the cost and so on various aspects influence factors, the current Fengjiata of the main problems existing in the cost management of coal mine has carried on the comprehensive analysis of the cost management of coal mine, found that Fengjiata still use product as object of the traditional method of cost accounting, seldom realize the ins and outs of the value cost, is not conducive to Fengjiata take targeted solutions to specific problems of coal mine, and analyzes the causes of the problem; Again, according to the characteristics of the Fengjiata coal mine, puts forward the cost management of coal mine Fengjiata of innovation model, target cost management method, the specific process for: from establishing the homework cost pools to the determination of target cost, decomposition and the repository of various resources, distribution, and then to the account of the cost analysis and control; Finally based on Fengjiata coal cost management innovation mode of the implementation of protection measures are put forward.Through the combination of theory with practice, the coal mine of Fengjiata cost management problems and the innovation of the mode of study, put forward the Fengjiata coal cost management innovation model, target cost management, the cost management mode is not only in Fengjiata the requirements for coal mine to strengthen cost control and management, and to the same industry provides a good reference and reference for other enterprises, which can improve the coal enterprises in our country in the international competitive position.