Study On The Cost Control Of Company A Based On Activity-based Costing

With the acceleration of global economic integration process,the coal industry competition is be coming increasingly fierce,not only face the domestic competition in the industry,but also deal with pouring into similar foreign companies on the market competition,in the business environment,if enterprises want to obtain competitive advantage,to win economic benefits,it will have to strengthen the control of cost. Most companies are now by way of section source and compression cost to control the cost,but this method only can be effective in the short term,long term or indicator solution not effect a permanent cure,enterprise if want to reasonable and effective cost control,you need to in a timely manner according to the actual situation of enterprise production and business operation to find out the cause of the cost,so as to take measures from the source to reduce costs,increase profits. Due to coal mining equipment used now and the mode of production,great changes have taken place in the coal indirect costs account for a growing proportion in the cost,using the flaws of the traditional cost method in cost accounting and disadvantages increasingly highlighted. The homework cost method in a more detailed calculation method to make up for the deficiency of the traditional cost method,tlirough the homework for accounting object,adopting diversified distribution standards for indii'ect cost allocation,help enterprises to obtain more accurate cost information,scientific and eficient production and operation decisions,to help enterprises better development for a long time in the future.Based on a large number of studies of relevant literature,analysis of domestic and foreign research results,through the reference of various industries successful implementation of the activity-based cost method practice experience,selected coal company A as an example,using the case analysis method to investigate and study its cost control status.According to the actual production situation of coal of Company A,a practical and feasible operating cost accounting scheme is designed to calculate the cost of coal,and the results are then compared with the results obtained by using the traditional cost method.Finally,provide company A with a more comprehensive cost management plan.