Research On Cost Contro Of Fuxin Coal Limited Hengda Group Based On ABC

Along with the change of China's energy structure,coal industry has entered a bottleneck in the development period from 2012,coal companies are paying more attention to cost control,but the current cost control of coal enterprises in China exist in the concept of cost management and cost control method is backward,the difficulty increases,the project cost control and a series of complicated the problem,it is necessary to introduce an advanced cost management method.A cover before,during and after the whole process of cost control methods as activity-based costing,support value transformation and process transformation,can reasonably identify resource waste and idle production capacity of processing science,and can be established between the enterprise development strategy and operation process,these advantages also can solve many problems of cost management coal enterprises in china.Based on related literature review of coal enterprise cost control,the activity-based cost management theory as the basis,select the Fuxin group Hengda coal limited liability company as the research object,analyzes the Hengda coal company cost structure and cost control status quo,discusses the lack of normative and systematic,the concept behind the external coordination is not in place a series of problems of the Coal Industry Hengda cost control,focus on cost control methods of ABC Hengda coal company was established based on the analysis of the various operations center and activity center cost allocation,will cost accounting results with the existing cost accounting methods were compared,found that ABC can effectively solve the problem the traditional cost accounting method and large deviation of the actual production situation,to promote the refinement of the enterprise cost management smoothly To improve the level of cost control.Through the research,to further understand the current situation and problems of cost control of coal enterprises in China,has an important guiding value for the promotion of Fuxin group Hengda coal limited liability company cost control level.has a certain practical significance on the ABC also in the large-scale application of coal enterprises in china.