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Costing in Yining Application of Coal Industry Group

Author: LiuHuiMin
Tutor: JiangJiHai
School: Chongqing University
Course: MPAcc
Keywords: Yining Coal Costing Operating cost management Activity Analysis Improved job
CLC: F426.21
Type: Master's thesis
Year: 2011
Downloads: 407
Quote: 0
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Abstract

With the advances in production technology, production of coal enterprises increasingly mechanized and intelligent, which led to the proportion of labor costs in the cost of production decreased, the proportion of production overheads growing, with indirect costs account for a smaller proportion is the prerequisite for the traditional costing methods no longer fit in the modern mode of production. As coal product homogeneity, cost competitiveness has become the highlight of competition in the industry, who scored a cost advantage whoever won the competition in the market dominance. In this thesis, Case Business Yining Coal production has achieved a high degree of mechanization and automation, but still using the traditional costing methods, leading to inaccurate results such as cost accounting, cost management floating in the form of distorted cost information to mislead the company's products pricing decision-making and production planning and many other issues. Given Costing recognized many advantages, this paper attempts to introduce activity-based costing Yining Coal help them establish a more scientific and reasonable cost accounting and management methods. Meanwhile, the coal industry production patterns similarity want the paper to other coal enterprise applications Costing also provides some reference. Yining Coal currently used by traditional cost accounting method, the indirect manufacturing costs allocated using a single motive, regardless of product yield varieties distributed directly to a variety of coal products, which seriously distort production costs, companies are not using the relevant the real cost information to make a variety of decisions are bound unreasonable. Yining Coal cost management is floating on the form, and now only the financial sector alone, the cost is limited to the end of a report, but it did not even do analysis of cost differences and find a cause, such report to the out of the report of the enterprise cost control does not make any sense. Yining Coal existing financial accounting software is an advanced UF NC system, the various production departments also have corresponding information office system, it is entirely their own applications costing the necessity and possibility. The main contents of the first part is the introduction, describes the background, significance and writing frames, followed by the theory of activity-based costing review, this article is the core of Chapters III and IV, a combination of these two chapters Yining coal industry's own production processes and characteristics of the job cost accounting and cost management for the implementation of the job application. Among them, Yining Coal operating cost method, the main contents are: the enterprise operations and cost driver analysis, division operations center, and establish cost pools, and coal, respectively, the last coal, lump coal operations were costing; Yining Coal operating cost management the main contents are: analysis of the company's focus on jobs, jobs for these key suggestions for improvement, establish performance evaluation system based on the job, and draws on Kaplan's Balanced Scorecard to establish a multi-angle thinking responsibility indicators, job analysis, job improvement, job performance evaluation based on overall Yining Coal constitutes the core of operating cost management. The last part is the summary and outlook on the overall content of this are outlined and made a further outlook.

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