Study On The Application Of Activity-Based Costing In The Coal Enterprise

With society developing, the technology gap among the coal enterprises is smaller and smaller, and the competition among the coal enterprises is more violent, so cost indicates more and more important in the competitive market. However, at present there are many problems existing in the coal enterprises' cost management, and they need to be improved. At the same time, with the development of production technology, the ratio of indirect cost in the total cost of coal is greater and greater, and the result is not precise and true by the traditional means to calculate the cost, but the activity-based costing can resolve this problem.Activity-based costing is a new cost-managing theory. It includes activity-based cost and activity-based cost management. Activity-based cost is a cost calculation based on activity. It resolves the defect of traditional cost calculation ultimately and gives accurate information to enterprise cost management. And activity-based cost management is a new method of cost management that is based on the activity-based cost.According to above problems, the paper combines the operational characteristics in the coal enterprises and the theory of cost management, and establishes a new coal cost management model based activity-based costing. It includes coal cost calculation based activity and coal cost management based activity. In the aspect of coal cost calculation based activity, the study divides the production process into several activity centers and sets up the corresponding activity cost pools based on coal enterprise's activity analysis and cost drivers analysis, and establishes the model of raw coal and refined coal's cost calculation according to the theory of activity-based cost. In the aspect of coal cost management based activity, firstly the study analyses the important activity of coal enterprise, and provides suggestions for improvements. Secondly the study provides the method to establish the coal enterprise's target cost and activity center's target cost. Finally the study establishes the activity center's indicators for performance appraisal, and then provides different information to administrative department and activity center for the next step. In the course of above discussion, this paper chooses PS mine as a case to prove and test the theory and methods.