Research On Cost Management Of DX Coal Company Based On Activity-Based Costing

China has abundant mineral resources,but in recent years,with the continuous increase of coal mining,due to the import of low-cost coal and domestic energy upgrading,policy changes and other factors,the demand for coal has been greatly reduced,supply exceeds demand,leading to the price of coal products continues to decline.On the other hand,due to the continuous development of science and technology,the production operation of coal enterprises has become more mechanized,increasing the proportion of indirect costs in production costs.However,most coal enterprises in China still use the traditional cost method to calculate the product cost,which results in the false accounting of the product cost,thus it is difficult to adopt cost control in a targeted manner,which makes the production cost of coal enterprises remain high and the profit of enterprises low.At this time,the use of activity-based costing can make up for the disadvantages of traditional methods,clear the motivation of resource consumption,scientifically allocate indirect costs,and effectively control costs.Taking the cost accounting of DX Coal Company as an example,from the perspective of activity-based costing,this paper constructs a new cost accounting method suitable for DX Company,with a view to improving the accuracy of cost accounting and the level of cost management,so as to help enterprises make scientific pricing,expand product sales and enhance the overall profits of enterprises.Firstly,this paper explains the background,significance and related concepts and theories of Activity-Based Costing in product cost accounting.Secondly,it introduces the current cost accounting methods and cost management status of DX Coal Company,sums up the problems existing in the current cost accounting of DX Company,and explains the necessity and corresponding conditions for the company to implement the operation.This accounting scheme.Thirdly,considering the characteristics of the actual production process,a new activity-based cost accounting model is designed for DX company.Finally,through the scientific and rational implementation,the results of the two cost accounting methods are compared,and the safeguard measures for enterprises to implement the activity-based costing method are put forward.The introduction of activity-based costing(ABC)in coal companies optimizes the product cost structure,strictly controls the cost for enterprises,so as to achieve the purpose of improving the utilization efficiency of resources,and guides enterprises to take the road of sustainable development,with a view to providing a positive reference for the cost management of enterprises in the coal industry.