目标-作业成本管理模式在煤炭企业的应用

Application of the Goal-Assignment Cost Management Mode in Coal Enterprises

经济发展、技术进步、新能源出现和环境保护政策的普及对煤炭市场产生极大冲击,煤炭行业面临着极大的挑战,迫切需要企业创新和革新,而低成本战略则是煤炭企业的有效革新途径。当前,煤炭企业主要采取目标成本法、标准成本法等进行企业成本控制,取得了较好的效果,但这些方法均有一定的弊端。因此,对成本管理方法的综合研究是探索煤炭企业成本控制的重要方面。目标-作业成本管理模式是由两者分工、协作而成,目标成本管理主要用于事前计划,作业成本管理主要用于事中、事后控制,这样目标成本管理有利于作业成本管理的控制和考核,作业成本管理有利于目标成本的实现,两者达到有机衔接。煤炭企业运用这种成本模式能够将企业成本管理提升到新境界,对煤炭企业提高竞争力有极大帮助。

The appearance of some new situation,including economic development,technological progress,the emergence of new energy and the popularization of environmental protection policies,has challenged coal market and calls for innovation and reform.Low cost strategy is one of the innovation ways for coal enterprises to adapt to the current situation for enterprise cost management.At present,coal enterprises mainly adopt target cost method and standard cost method to control enterprise cost,which have achieved relatively good results.However,these management methods have certain disadvantages.Therefore,the comprehensive study of cost management methods is an important aspect of exploring the cost control of coal enterprises.The goal-assignment cost management mode focused on both the division of labor and cooperation.That is,Target cost management was mainly used for the planning in advance,and activity-based cost management was mainly used for controlling in the process and after the event.In this relation,the former was conductive for the control and assessment of the control and assessment of assignment cost management,and the latter was beneficial for the realization of target cost.The application of this cost model in coal enterprises could promote the enterprise cost management to a new level,which had enhanced the competitiveness of coal enterprises.