Research On The Application Of ABC In The Field Of Electricity-coal Logistics Cost Management

In the environment of market competition and variety,power generation enterprise is faced with growing operating pressure. Rising coal prices and other aspects reasons caused heavy losses of power plants. The high costs of coal are the main reasons of power plants’ losses, while the power generation enterprise did not make the corresponding adjustment of their cost management pattern in time with its ever-changing business model, especially its financial management pattern. All this reasons cause the high cost of power plant.The traditional cost accounting methods are not accurate enough. Excessive indirect costs bring the power generation enterprise a more complicated cost accounting method than traditional manufacturing industry. The deficiency of cost information will have serious impact on the operation of power generation enterprises, and then lead to decision-making errors. At present, the power plant adopts the traditional cost accounting method, this led the enterprise to make incorrect division of cost. Power generation enterprise can’t analyses the coal transportation costs correctly. Logistics is the third profit source of enterprises, thus introducing the activity-based costing method in the field of coal logistics has a very vital significance. While calculating the cost of coal logistics, firstly we spread resources consumed by coal logistics to transportation activities according to resource drivers. Secondly we spread activity costs to cost objects according to activity drivers. We can get more detailed coal logistics cost by this way, and then optimize the benefit of power generation enterprises.Firstly, this paper introduces the background of topic selection and the meaning of using the ABC method in the cost of electric power enterprises’ electricity-coal logistics cost analysis, and reviews the domestic and foreign research dynamic. Secondly, this paper analyses the current situation of coal logistics costs and introduces the main content of coal logistics activities of electric power enterprises. And then we describe the ABC method of coal logistics system in details as well as analysis the necessity and feasibility of using the ABC method in this system. Finally, we designs a complicated model of the ABC method used in coal logistics cost accounting, and compares this method with the traditional one. The calculation results show the superiority of ABC method used in electricity-coal logistics system.