Study The Cost Control Of Colliery Enterprise Based On Activity-Based Costing

In the fierce market competition, reducing the cost is an important means of the coal enterprises to improve the competitiveness. To study on the cost management system and to effectively reduce the cost has an important significance for the coal enterprises. This text uses Activity-Based Cost of accounting to improve the cost accounting method of the existing coal enterprises, to define the scope of cost accounting, to improve the cost accounting process, and the improved cost accounting method has been applied to the coal mine; Using the grey theory and fuzzy theory the coal enterprise cost is predicted, the result shows that this method is suitable for coal enterprises; Using the fuzzy analytic hierarchy integrated evaluation method the cost assessment model is created, and the model is used to analyze the performance of coal mine cost management; Based on the improved cost accounting method, the prediction results and the cost evaluation results and the coal enterprise cost control system are constructed, the effective coal enterprise cost control method is put forward. In order to effectively improve the level of coal enterprise cost management and efficiency, a set of coal enterprise cost management information system is set up, the information of the whole cost management system is realized.