| As an important basic energy industry in China,the coal industry has an important strategic position in the national economy.However,with the adjustment of the country’s energy structure,the coal industry has entered a period of transformation and development.Therefore,in order to become bigger and stronger in the fierce competition,coal enter:prises must change to a refined management model.How to strengthen the internal management and reduce costs of coal enterprises is an important concern for the sustainable development of coal enterprises.With the deepening of the highly mechanized and intelligent production mode of coal enterprises,the proportion of indirect production cost has increased,the traditional cost accounting method have gradually reflected its disadvantages.the cost accounting results are inaccurate,the cost information is distorted,the cost management level is not fine.Over-the-top,distorted cost information misleads corporate managers about product pricing decisions and production planning decisions.As an advanced cost management concept,activity-based costing has fundamentally solved the problem that traditional cost methods cannot provide accurate information for enterprise cost management.This paper attempts to implement the activity-based costing method in XL coal enterprises.Based on the activity-based costing method,this paper summarizes the production process,cost accounting and management status,analyzes the main problems,and then explore the necessity and feasibility of the activity-based costing method using in XL coal mine.Combine with the actual operation status of the XL coal mine,sort out the resources consumed by the classification,and establish an operation library and corresponding cost library.Determine the cost drivers,allocate product costs,manage all aspects of coal mining,make effect:ive and value-added analysis,propose improvement plans and safeguard measures,achieve refined coal cost management,and provide more for enterprise managers to make product pricing decisions,favorable support to further enhance the competitiveness of coal companies. |
