Research On Construction And Effect Evaluation Of Cost Management System Of Coal Chemical Enterprise Based On Social Responsibility

With the shortage of domestic oil resources and coal’s overcapacity after entering the new century, coal chemical industry producing petrochemical products, was born and hasa rapid development in recent years. But now, coal chemical industry is facing a grim situation that international oil prices are declining sharply, and coal chemical products prices have been out of the profit-loss point and in a difficult profitability, and coal chemical enterprises have been even on the verge of bankruptcy. At the same time, civil coal chemical industry market has been becoming a more competitive place where there are overall surplus production capacity and falling product prices. Meanwhile, the business costs in coal chemical enterprises are rising at a speed, which has caused a difficult profitability. What’s more, the development of coal chemical enterprises has been damaging natural resources and environment, such as large coal and water resources have been exhausted and greenhouse gas has been a big emissions, which has damaged seriously to the local environment and people. The public’s requirement that coal chemical enterprises should fulfill social responsibility is growing. Restrictive policies and the most stringent laws have issued to control and regulate the development of coal chemical enterprises. For dealing with dual pressures of economic development and the responsibility and achieving the enterprise’s survival and development, they must improve cost management and raise the competitiveness to get rid of current dilemma. So far, coal chemical enterprises are lack of a scientific cost management system based on social responsibility and lack a corresponding effect evaluation method in terms of cost management, which seriously affected the high level of cost management in coal chemical enterprises. Therefore, based on social responsibility, coal chemical enterprises should build a advanced cost management system and evaluate it’s running effect, and provide a scientific path for strengthening cost management.Firstly, this paper introduces social responsibility and cost management theories to analyze the current station of coal chemical enterprises’ cost management system. Then, cost management system is constructed based on the purpose and construction principle of the cost management system based on social responsibility, including cost management institution, cost forecast, cost control, cost accounting and cost assessment. Combined with a case enterprise, the paper evaluates the effect of cost management with fuzzy hierarchy analytic method and gets the result of the evaluation, which indicates that the overall effect of cost management is better, and only individual evaluation is general. This system can be used in cost management of coal chemical enterprises, and helpful to optimize the cost management; Finally, find some function solutions to apply cost management system to coal chemical enterprises.