Study On The Management Accounting Report System Of Coal Enterprises Based On Value Chain

With the increasing competitiveness of enterprises,the original financial reporting information cannot meet the needs of the enterprise managers to make decisions anymore.More enterprises begin to pay attention to the information provided by management accounting.Management accounting report is a tool for recording and managing accounting information,and it plays a guiding role in decision-making.Management accounting report involves many contents and has not yet formed a unified standard.As a major energy source of the country,coal has become an important pillar of the national economy,but at present,it faces enormous challenges.In order to make the coal enterprise realize the maximum value of the enterprise under the great pressure of low speed operation and production capacity,a coal enterprise management accounting report system based on value chain is built in this paper.In this paper,the three major modules of management accounting report,namely,budget,cost management and performance evaluation report that are recognized at home and abroad,are adopted.After studying the current management accounting reports of coal enterprises,and introducing the thought of value chain,the management accounting report system of coal enterprises under the thought of value chain is constructed,it includes the management accounting report system.Four contents of procurement,production,sales management accounting report system and other related enterprises’ analysis report.The management tools such as the target cost method and the balance integral card are used in the compilation of the whole report.The report system,which combines the value chain with the management accounting report,can reflect the information of the management accounting more comprehensively,and is more conducive to the timely and accurate decision of the information demand.In this paper,H Mining Co,,Ltd.is used as a case enterprise to study the existing management accounting reporting system and analyze the existing problems,and then the construction report system is used in the case enterprise.Finally,in order to ensure that the construction of the report system can effectively play its due role in the enterprise,and further put forward the relevant support and guarantee measures,so as to maintain the normal operation of the system and promote the continuous development of the enterprise.