Project Management And Cost Control Of Coal Enterprises Based On ABC Method

Global energy structure has undergone great change and is undergoing a transformation in which the coal economy caught most serious.Coal prices have also been a significant decline,while the cost of coal production and rigidity is reduced,which leads to a much-needed set of engineering controls and cost control measures to promote coal mine into a virtuous cycle management to go.So,now for the coal enterprises,how to build the coal industry in the effective management and control mechanisms to promote the coal enterprises has become a stable development of domestic coal to ensure economic stability and an important part of a major issue.How to build a complete and scientific cost control system,the priority is to establish a reasonable accounting system of coal-based project control and management point of view too,under the management and control system and improve coal mine project accounting model and reasonable criterion,then the use of the the actual calculation of coal enterprises to go,which is important for the majority of local coal mines and even national private coal enterprises.Coal enterprises facing shutdown,lower production and the country's coal production situation and reasonable operation,has a guiding role.Coal production for the current situation,in the face of the current coal prices rebounded this difficult problem,to ensure the rigidity of the cost of the premise,introducing the idea of project management and operating costs combined with a system of auditing problems facing the coal mine roadway construction process,deepen job cost mines audit system,the construction process from coal to generate jobs were the source of the control,management and system engineering applications,thereby reducing the rigidity of the cost of coal enterprises,improve profits and enhance competitiveness.In this paper,BZ coal mine tunnel excavation actual production process as the research content,cost control as the main line,the use of ABC as the Dominant Thought classic,established BZ coal mine comprehensive budget management system,and so on BZ coal mine project in the process of budget control and management.According to activity-based costing,analysis of the overall framework of its accounting system,cost control processes,and budget targets diversity,exploring the best construction methods and accounting methods,the two complement each other,to verify the actual operating cost management meaning BZ mines,explore the control mechanism to establish the premise BZ coal mine engineering and control system theory.The introduction describes the current situation of coal enterprises control and manage a number of domestic and foreign construction companies,it found that the problems;the second part is introduced BZ coal mine main contents in operating cost method of roadway construction process real-time accounting and the analysis of the system to determine its advantages and disadvantages;the third part audit BZ coal mine roadway construction on the basis of the theoretical analysis and the establishment of the existing coal mining enterprises actual engineering controls and accounting methods to determine the best way to BZ coal mine tunnel construction,control of the construction process Costing generation source,and then comparing the cost accounting costs,the establishment of a system BZ coal mine engineering controls and operating cost control;fourth in the analysis of the existing problems on the basis of the establishment of the coal business now ideal audit system,detailed demonstrates the cost control all aspects of the coal enterprises established on the basis of the impact point and control methods;the fifth part BZ coal mine on the basis of the audit,analyze and verify the management program to establish the appropriate project management and accounting methods,to establish the appropriate system,and outlook.