| In 1996, the strategy of sustainable development was ascertained officially to be our national policy. The management of non-renewable mineral resources is one of the the key to the realization of sustainable development. Our country's exploring and making use of nonrenewable mineral resources effectively and reasonably is realized by microcosmic cost management of a company. Therefore, it is important to analyze cost scientifically, improve cost management, introduce accounting of activity-based cost, and carry out activity-based cost management.The thesis makes an intensive study on the applications of the activity-based cost management theories in mine enterprise based on making an comparison of the traditional and modern cost keeping . In the thesis, first of all, the author expatiates on the theories and evolution of activity-based cost management with the numbers. The author summarizes the predecessors'theories and methods of cost management, points out the defects in traditional cost management, and puts forth the idea that we should put the activity-based cost management into application in mine enterprises'cost management.Based on the theory of value chain ,the strategic theory of the cost, the control theory of JIT cost and the theory of the cost drivers, the writer expatiates on the principles of the activity-based cost management. First of all ,the writer designs the organizational structure; Secondly ,the writer establishs the main parts of the activity in the production process of mining enterprises. Then ,The cost of resources is traced back to the activity through the resources cost drivers ; the activity cost is traced back to the mineral products through the activity cost drivers. The writer establishs the computing architecture "From resource to activity ,from activity to the mineral product" based on the chain of operations and the end products; Finally, on the basis of mine enterprises'activity-based cost keeping, the level of cost management is improved through analysising and controling operations and excavating the cost driver and also improving the order of the activity. By implementing the activity cost management, Xinfu Mine Enterprise optimizes the process of activity, reduces cost and improves budget making and managing efficiency. It forms a new activity cost management pattern in the mine enterprises. |
