Study On ZLS Coal Cost Control System Based On Activity-based Costing

In recent years,the development of the coal industry has been difficult.As a large coal production and sales province in China,Shanxi Province,as a coal bunker in China,has contributed a great force to national construction and social development during the golden decade of coal industry development.However,the current development situation is really worrying.Coal enterprises are resource-intensive industries,but they are faced with an extensive development model.In recent years,the price of international energy has been gradually lowered,and the competition in the energy market has become increasingly fierce.The most direct consequence is that imports have increased.China’s coal production exceeds demand,prices continue to fall,and coal companies’ profits have fallen sharply.In the cold winter of coal enterprises,the way of increasing sales by expanding the market alone is not enough to solve the difficult situation faced by coal enterprises.Therefore,we can only judge the situation,face the current difficulties,and seize the key factor of market competition-cost control,can bring new opportunities for the development of coal enterprises.Previously,the entire coal industry has been continuously integrated to eliminate small private coal mines,leaving a large number of large-scale coal enterprises with strong strength and high degree of specialization.Most of these enterprises focus on advanced mining technology,but with the rapid development of production technology.Development,coal mining depends on advanced technology to determine profitability is limited.Indirect costs continue to increase.If the cost of products is still estimated in accordance with the traditional cost method,it is no longer possible to provide accurate cost information for enterprises,which is not conducive to cost accounting and product pricing.To solve the problem of "doing more money without digging coal and less marketing without coal",it is necessary to establish a more accurate cost accounting and management model.By introducing the core concept of Activity-Based Costing(ABC),the article combines "operational resource consumption,product consumption operation" with the actual production process of the enterprise to provide a more accurate method for accounting of enterprise costs.To build a sound cost control system for it,and provide a certain reference for the cost control of coal enterprises.The research methods in this paper mainly use literature research method,field research method and theoretical and practical research method to describe the current cost control status of ZLS coal industry,analyze existing problems,introduce operation cost method,and design reasonable for ZLS coal industry.Cost control system.This paper first introduces the theory of activity-based costing and cost control;analyzes the current situation of ZLS coal industry and some problems in cost control,and the necessity and feasibility of introducing the activity-based costing method;secondly,using the activity-based costing method to recalculate the ZLS coal industry The actual cost of the product is finally built for the cost control framework based on the activity-based costing method.The specific scheme of the cost-based control system based on the activity-based costing method is designed,and the safeguard measures that can ensure the effective implementation of the activity-based costing method are proposed.Through the research on the cost control system of ZLS coal industry based on activity-based costing,it is hoped to provide reference for the cost control research of other coal enterprises of the same scale.