Study On Cost Management Of Y Coal Enterprise Based On Objective Activity-based Costing

For coal enterprises,cost management is the weak link facing financial management.The marketization of coal price makes coal enterprises realize the maximum economic benefits only by reducing the cost.However,due to the particularity of the coal industry and the changes in national macro-policy,the profit margin of many coal enterprises is shrinking day by day,and even some enterprises are losing money seriously,which makes coal enterprises lack market competitiveness.Therefore,how to use the scientific cost management concept and modern cost management method is a serious problem facing coal enterprises.Based on the comprehensive combination of cost management theory,this paper takes Y coal mine as the research object,and first of all,finds and reads a large number of relevant literatures at home and abroad,which provides the theoretical basis for the follow-up in-depth study of the article.Secondly,combined with the basic situation of Y coal mine and the current cost management status of enterprises,the problem of current cost management of Y coal mine is combing and analyzing,and the idea of establishing the target operating cost model is put forward,and the necessity and feasibility analysis are carried out.Then,the target cost management method with operation as the core is designed,and the process of target operation cost management of Y coal mine is perfected.By establishing the cost operation library of Y coal mine,accounting for the expected cost and analyzing the difference with the actual cost,the effectiveness of the cost management of the target operation of Y coal mine is proved.Finally,according to the difference analysis and comparison,the implementation countermeasure of Y coal mine application target operation cost management is put forward.Through the applied research of this paper,it provides the coal mining enterprises with operability method in the formulation of the target operation cost,the control implementation of the cost and the evaluation of the target cost,and it is hoped that the applied research of this paper can provide the preliminary reference and reference for the coal mining enterprises implementing the target operation cost management model,so as to improve their management level and economic efficiency,and gain a competitive advantage in the fierce market competition.