Application Manley A Mine Operating Cost Management

Cost management as an integral part of enterprise management, has been regarded as the center of the enterprise management so long time. It not only involves all aspects of the enterprise management, and its performance directly affects the quality of economic operation of enterprise and economic benefits. With the development of the society, the progress of production capacity and information technology, competition among coal enterprises is more fiercely, so the importance of cost management in competition increasingly highlighted. The Activity-based Costing management as the advanced ideas of modern enterprise cost management, and put the Activity-based Costing into practice. The Activity-based level is regarded as the importance in the enterprise management.According to its cost drivers and activity measurement, ultimately cost accounting is more reasonable, and cost control is more effective.This paper tries to introduce the Activity-based Costing to the cost accounting in WanLi coal mine, attempting to establish a more scientific and reasonable cost accounting methods and management mechanism. First finding the Activity-based Costing management of the relevant theoretical literature both at home and abroad, for the feasibility of the Activity-based Costing in the coal enterprise cost management to provide theory support, and the Activity-based Costing applied to cost accounting practice in WanLi coal mine.Through the establishment of a resource pool, the division of activity-based center, the identify of cost pool, the collection of cost pool, the identify of cost drivers and cost drivers rate calculation, the distribution of cost, accounting the mining cost at last. Analysis the advantages of the Activity-based Costing in practical application through the difference between the traditional method and modern method.