基于管理信息集成平台的作业成本管理实践

Research on the activity-based cost management practice based on management information integration platform

为了实现煤炭企业转型升级和高质量发展,转变发展模式,以常村煤矿为例,探索建立了基于管理信息集成平台的作业成本管理模式,分析了其基本内涵和主要特征,总结了8条主要做法,概括了九步法作业成本费用归集步骤,建立了基于管理信息集成平台的作业成本管理系统,通过增值性分析,实现了降本增效,提高了管理效率,促进了管理提升。

In order to realize the transformation and upgrading of coal enterprises and high-quality development, and to change the development mode,taking Changcun coal mine as an example,an operation cost management model was established based on the management information integration platform,the basic connotation and main features were analyzed,eight main practices and the nine-step method of operating cost and cost collection were summarized,and an activity-based cost management system was established based on the management information integration platform. Cost reduction and efficiency enhancement were realized,management efficiency was improved,and management improvement was promoted through value-added analysis.