Design Of Responsibility Cost Management Report System For Coal Enterprises

In recent years,the economic profit of coal industry in our country has been not optimistic.On the one hand,coal product substitutes have led to a decrease in coal demand.On the other hand,an extensive mode of production has resulted in huge waste of coal resources.Therefore,the methodology of carrying out cost management to enhance economic profits has been gradually valued by coal companies.Responsibility cost management is an advanced management approach for companies to reduce cost and increase profit.Relevant scholars have also tried to apply the responsibility cost management meth,od to coal companies,but they have never designed a set of responsibility cost management reporting system that covers all aspects of management in both time and space.This system embodies the principles of all-round and full-process management that should be possessed by the responsibility cost management.This paper combines the responsibility cost management and management reporting system,analyzes the cost composition features and condition of management in domestic coal enterprises,and designs a responsibility cost management reporting system that conforms to the management model of Chinese coal enterprises.This paper first analyzes the industry characteristics and current situation of Chinese coal companies,concludes the cost structure of coal companies,and classifies the miscellaneous cost projects of coal companies.Second,from the perspective of space,we establish a coal enterprise organizational framework that meets the responsibility cost management theory;the framework includes the division of responsibility center,the scope of responsibility center cost management,the head office and the secondary unit responsibility cost management institution,etc.Then,according to the time sequence of cost management,we exercise a system design from the aspect of budget management,signing of the contract,accounting method,analysis and evaluation,and issue the specific content of the management report.Finally,taking S Mining Company as an example,and verify its feasibility by substituting S Mining Company's cost data of a certain period into the design scheme.The results prove that the design of the responsibility cost management report in this paper has certain scientificity and feasibility.Responsibility cost management,as an important form of cost management,must attract management's attention.Coal companies must pay attention to the distrubution of duty and the establishment of a management system in order to excel in the management of responsibility costs.Also,each responsibility center should be supervised through management report.A scientific reward and punishment mechanism will help motivate all units and thus improve the cost management and boost economic profits for coal companies.