Application Of Activity-based Costing In Logistics Cost Management Of Coal Enterprises

In recent years,there is overcapacity in the coal industry.Although the state has vigorously promoted the supply-side structural reform and achieved remarkable results,coal enterprises are still facing tremendous operating pressure.Among them,the higher and higher cost of coal logistics is the main reason for the low profit margin and even loss of coal enterprises.In the face of the current situation that the cost of coal logistics remains high,the cost management mode that YD enterprises should adjust according to the logistics situation has not changed.So far,YD enterprises still use traditional cost accounting methods,and the logistics cost is not accounted for separately,but is still included in the production cost,which leads to the inaccurate accounting of the logistics cost of the enterprise.A large deviation of cost information will make the enterprise misjudge,which will lead to mistakes in decision-making.YD enterprises involve a variety of costs,coal mining to sales,each link involves a large number of costs and expenses,of which coal logistics costs account for about 40% of the total costs,so it is very important to reduce logistics costs.The purpose of this paper is to introduce activity-based costing to improve the logistics cost accounting method of this enterprise,so as to break the situation of high logistics cost of YD enterprises in recent years.Based on the above background,this paper takes YD Coal Company as the research object,and studies its production process and logistics cost management and control system based on activity-based costing,in order to provide reference for YD enterprises to reduce logistics costs and enhance competitiveness.At the beginning,this paper gives the social background and practical significance of this research,and discusses the results of using activity-based costing to analyze enterprise logistics cost at home and abroad.Secondly,the related concepts are briefly described on the basis of the existing literature,which provides theoretical support for the followingwriting.After that,it describes in detail the problems existing in the current coal logistics cost management in YD enterprises,and analyzes the feasibility and necessity of using activity-based costing to calculate logistics costs in the enterprise.Finally,the logistics cost management system based on activity-based costing is constructed for YD enterprises,and the detailed operation method is given at the same time.At the end of the article,through the model designed by the author,the coal logistics cost of the enterprise is calculated completely,and the calculated results are compared with those using the traditional costing method.as a result,it is concluded that using activity-based costing to calculate logistics cost is more reasonable.at the same time,it is also concluded that activity-based costing is far better than traditional costing.