Research On Cost Management And Control Of Coal Enterprises Based On LUBA Model

With the implementation of the supply-side reform policy,coal enterprises are now in a period of structural optimization and adjustment as well as transformation and upgrading,and the competitive pressure in the industry continues to increase.LUBA model is a new type of cost management model based on the activity-based costing method,which is a special hierarchy of cost incurred by an enterprise.It can be better applied to modern enterprises for cost control.This study introduced the theory of LUBA model and used a combination of literature study,field research,system analysis and case study to establish a LUBA cost control model for coal enterprises based on the production characteristics and operational processes of coal enterprises,and constructed a cost control system for coal enterprises based on the LUBA model.The LUBA cost control system was tested in conjunction with the actual operation data of the X coal mine,verifying the applicability and effectiveness of the constructed LUBA cost control system in coal enterprises,and providing ideas and references for coal enterprises to improve their cost control level and achieve cost reduction and efficiency.The main research contents and conclusions are as follows:Firstly,in-depth research in coal mine sites,combined with relevant literature and field research,clarified that coal enterprises still have weak cost management awareness,poor budget execution,distorted cost accounting information,poor cost analysis and formal cost assessment;analyzed the necessity and feasibility of establishing a cost control system based on the LUBA model in coal enterprises.Secondly,a cost control system based on the LUBA model is constructed by combining the production and operation background of coal enterprises.Through the analysis of production system and process,the whole operation process of coal enterprises is divided into multiple cost levels of area,block,unit and line according to the structure of LUBA model to realize fine control of costs;with the constructed LUBA cost model of coal enterprises as the core,a cost control system including four main processes of cost budgeting,cost accounting,cost analysis and cost assessment is established to realize comprehensive cost control.In order to meet the needs of cost data collection,analysis and decision-making at all levels,the cost data collection system and decision support system were built to standardize the cost data collection procedures and provide an efficient platform for accurate cost data collection and decision-making analysis.Thirdly,a case study was conducted in the context of the production and operation of X coal mine.Based on the actual operation of X coal mine,a full-factor study on cost budgeting,cost accounting,cost analysis and cost assessment was conducted based on the constructed LUBA cost control system.By comparing and analyzing the deviation between the original cost budget and the cost budget under the LUBA model,it was found that the cost budget results based on the LUBA model were more accurate and the cost control was more effective.By constructing a cost control system based on the LUBA model,this thesis can,on the one hand,penetrate into the specific operation level of coal enterprises and control the costs of enterprises in a more detailed,comprehensive and scientific manner.On the other hand,the successful practice of this model system in X coal mine also provides an important reference value for other coal enterprises to apply this model for cost management and control.