Research on New Framework of Costing Management in Coal Enterprises
Sui Ying-jie
Abstract
Sui Ying-jie
Abstract
With the change of management concept in coal enterprises,the costing management in coal enterprise has fostered a lot of new ideas.It is necessary to reengineer the costing management model in coal enterprises.This paper combines enterprises cost management with enterprise strategy,through the idea of activity-based management,establishes a new costing management model based enterprise strategy in coal enterprise.
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With the change of management concept in coal enterprises,the costing management in coal enterprise has fostered a lot of new ideas.It is necessary to reengineer the costing management model in coal enterprises.This paper combines enterprises cost management with enterprise strategy,through the idea of activity-based management,establishes a new costing management model based enterprise strategy in coal enterprise.
Key concepts: Activity-based costing, Product cost management, Business, Cost accounting, Coal, Enterprise management, Target costing, Process management