The Research On Cost Control Of Anju Mine,jinan Coal Mine Group

At present, most of the coal mine enterprises in China are in the real management of coal mine. There are many problems and shortcomings, lacking of perfect and scientific system construction and system management. As a member of the economic mining group enterprises, the management level and management efficiency of the coal mine is not only related to the enterprise itself, but also affect the overall sustainable development of the large coal mine group. The traditional cost management method has some defects, which makes it not able to go to the objective and scientific response to the changes in the cost of living coal mine. Activity based costing is a new kind of cost management mode,which can solve the defect of traditional cost method,and provide accurate information for enterprise cost management.In this paper, the changes in the market, management science and the development of the coal mine own strategic development, and other aspects of the development, the cost control of the coal mine is imperative. The management method of the cost of the target operating in the development of the coal mine is put forward. This method not only has the advanced nature in theory, but also has the feasibility in the practice. At the same time, according to the actual conditions of the coal mine, this method can also improve the level of cost control in the actual operation. This paper puts forward a new method for cost control of the coal mine. Although advanced management methods can have advantages in science and technology, but the key to its success is to see whether the implementation process can be guaranteed. In the coal mine for the promotion of this model, need to be fully prepared, from the concept, system, personnel, information and other aspects of support, to ensure the full and better help to carry out the cost control work and play an effect.The research of this paper provides a feasible reference for the cost management and the management of the coal mine. It is helpful for the development of enterprises. At the same time, the case study of the activity-based cost control method will also be helpful to the popularization and promotion of the management method in other enterprises.