Study On YT Gold Mine Cost Control Based On Activity-Based Bosting

China has always been rich in gold mineral resources,but with the increase of gold mining in successive years,as well as foreign industry,domestic energy upgrading,policy changes and many other factors,has made it more difficult for many mining companies to operate.At the same time,with the rapid development of technology,the mechanization level of mining enterprises is increasing,which directly leads to the increase of the proportion of indirect production cost.In this case,the traditional cost accounting method based on the premise of low overhead cost is not suitable for the production mode of mining enterprises.The paper case YT gold mine has moderate mineral output.In response to the policy call and to improve the production efficiency,YT gold mine has also increased the proportion of mechanized production.However,YT gold mine is still using the traditional method to calculate the product cost,the unsuitable accounting method results in the deviation of the accounting result and the inaccurate cost information.Activity-based costing(ABC)is recognized as an advanced,scientific and excellent cost management method in academic circles,which can reflect its unique advantages in cost control.In this paper,activity-based costing(ABC)is introduced into YT gold mine to construct a cost control system for YT gold mine to improve its market competitiveness.This paper mainly uses case analysis method,based on the actual situation of YT Gold Mine,discusses its application of activity-based cost control.Firstly,the background,significance and technical route of the research are expounded,and the basic status quo of YT gold mining industry is analyzed.Then it introduces the cost control based on the theory used in the research of the paper,and expounds the activity-based cost method from the aspects of principle,related concepts,applicable premise and basic accounting procedure,etc.,then it discusses the feasibility and applicability of YT Gold Mine operation cost control.In the construction of YT Gold Mine Cost Control System,divided into basic preparation work,activity-based cost budget,activity-based cost accounting and ex post control of activity-based cost four basic steps.Then the author makes use of the financial data of YT Gold Mine,studies the control of activity-based cost of YT gold mine with examples,and formulates the budget cost of YT Gold Mine and the cost accounting in specific months by using the basic principle of activity-based cost method,the difference analysis,Operation Improvement,responsibility division and performance appraisal method suitable for YT gold mine are designed in detail,in order to provideaccurate cost information data for enterprise management decision.Finally,the paper makes some suggestions on the improvement measures of operating cost control in future YT gold mine.