The Cost-control Research About Panjin Coal Based On Activity-based Costing

Our country is a coal production power, however, in recent years, China’s coal production supply, coal prices are falling, the major coal enterprises are facing increasingly severe environment. Coal enterprises in the market has been hard to break the ice, so you should pay more attention to cost control through winter. At the same time, along with the advance of production technology, highly mechanized and intelligent coal enterprise operation way, the proportion of indirect costs in the cost of products is more and more big. Therefore, the traditional indirect expenses account for smaller cost accounting methods in modern coal enterprises can not accurately reflect the product cost, the cost control of modern coal enterprises are no longer apply. In this paper, the case in the process of coal production enterprises Pan Jin coal mine has achieved highly mechanized and intelligent, but its still use the traditional cost accounting method, depreciation caused could not be accurate cost accounting, cost information distortion and disorder of the cost control of the enterprise a series of problems, such as not really guide the decisions of enterprises in terms of product pricing decision and production plan, etc. Through the homework cost method(Activity-based Costing, hereinafter referred to as ABC) of the idea of "operation consumption of resources, product consumption operation" to the cost control system of coal enterprise, and to improve the cost control level of coal enterprise. Then for coal enterprise cost control to provide certain reference.This article mainly USES literature research, case analysis, combining theory and practice of Pan Jin coal mine currently adopted by the traditional cost method is analyzed, and the introduction of homework cost method of accounting methods, and explore the role of homework cost method in cost accounting and effects. This case Pan Jin coal mine enterprise financial department USES is Ufida NC system of accounting software, office systems of information in all production departments all popular, so the homework cost method has its own application conditions. Pan Jin coal mine still using the traditional cost accounting method, the manufacturing cost allocation on the basis of single production. This leads to the production cost of product information distortion, the enterprise reference such cost information to make decisions must be unreasonable, cost control is floating in the form, it doesn’t make any sense to the enterprise cost control. In case analysis of this article, the article firstly introduces Pan Jin coal cost control present situation, problem and reason analysis; Secondly, the article in the production process of Pan Jin coal mine, on the basis of full analysis, complete the corresponding preparations, thus design Pan Jin coal mine under the homework cost method of cost control system, to adapt to the Pan Jin coal mine production need; Again, the above designed homework cost control system to be used in the Pan Jin coal cost control, the concrete implementation steps are analyzed in detail, at the same time, by calculating the difference between the results to illustrate the differences of two control system, and further study of this kind of situation are analyzed factors, illustrates the cause of the differences, finally come to the conclusion that the two different control system for the real importance of the enterprise cost control, and for the implementation of the system would be able to complete the corresponding security measures.Cost control for struggling at this stage of the coal enterprise is of great significance, the introduction of the homework cost method provides accurate cost information for the enterprise, the total cost is controlled, at the same time help to improve the work efficiency and reduce labor costs. In the process of production, can effectively eliminate the unreasonable cost, make the unit standard operating costs. Under the homework cost method of cost information is helpful to improve enterprise’s decision-making. But the implementation of the homework cost method also need the full support of enterprise leadership, the participation of the financial department and cooperate with each department.