Research On Cost Accounting Of D Company Based On Activity-based Costing

The report of the 19 th CPC national congress on environmental protection stressed: "we need green water and green mountains,as well as mountains of gold and silver.Rather than a mountain of gold and silver,a mountain of green water and green mountains is a mountain of gold and silver ",which requires coal enterprises to pay attention to environmental costs when developing.In recent years,due to the impact of national policies and foreign markets,the domestic coal market has been in a continuous downturn,and coal profits have dropped sharply.Coal enterprises need to change the accounting model to adapt to the increasingly fierce market competition.At present,the cost accounting of China's coal enterprises is too simple and extensive,and the proportion of indirect cost in the total cost continues to rise.Using traditional methods to calculate the cost of coal products will lead to distortion and the cost accounting process is not scientific.Activity-based costing connects resources and costs through activities,effectively avoiding the shortcomings of traditional costing methods.Therefore,it has become an urgent problem for China's coal enterprises to change the current situation of distorted cost accounting and unscientific accounting in China's coal enterprises.This paper first clarifies the research background and practical significance,on the basis of elaborating the relevant research status at home and abroad to determine the research ideas and research content of this paper,by elaborating the concept of traditional cost method and activity-based costing method and comparative analysis of the two cost accounting methods,tamping the theoretical basis of this paper.Secondly,it summarizes the current situation of cost accounting of D coal company,and elaborates on the basic situation of D coal company and the problems existing in the traditional cost accounting method of D coal company.Again,this paper D coal company paper expounds the necessity and feasibility of homework cost method,and draw lessons from the related theory of combining D coal cost accounting of the status quo,from the basic work of cost accounting process,process design and operation cost accounting establishment cost accounting,and is expected to the effect after implementation.Finally,from the personnel training,improve the level of computerization and other aspects of D coal company ABC implementation of safeguards.It is hoped that the research in this paper can provide some reference for the cost control of D coal company and related enterprises.