Research On Accounting Of Coal Enterprises Based On Amoeba Unit

At present,most coal enterprises in China still adopt the traditional production mode,and the coal enterprises are facing the great challenge of changing the production mode.Thirdly,the enterprise management idea is backward,the development way needs to change.As a modern management mode,Japanese amoeba provides reference experience for the management of Chinese coal enterprises.Therefore,this paper selects XBD company as the object of business accounting research based on amoeba unit,and combs the relevant theoretical research.Secondly,XBD the application design of the company's management accounting system,the core of this paper is to XBD how to establish a management accounting system about accounting,reporting,analysis and control.At the construction of the system,the operating accounting system is mainly measured from the independent accounting system of amoeba unit,budget preparation and decomposition,the establishment of internal pricing and production and marketing system,and the establishment of operating accounting control system,so as to be successfully applied to the actual enterprise management of XBD company.Lastly,the application of XBD company in accounting,reporting,analysis and control is analyzed,and the comprehensive application of XBD company's operating accounting system is combined to evaluate the implementation effect of its operating accounting system in XBD company.The contribution of this paper is to design the management accounting and method system based on amoeba unit,which provides the train of thought of management change and performance improvement for coal enterprises,and has certain practical application value.This paper constructs a complete research framework of management accounting based on amoeba unit,which enriches the theoretical and practical research literature of accounting.This paper explores the path choice of coal enterprise management mode from the angle of management accounting,and studies the concrete operation of coal enterprise management more pertinently,which provides reference and reference for further improving the management level of coal enterprise.The paper has 14 figures,18 tables and 104 references.