Application Of Activity Based Costing In ZM Mining Construction Company

Affected by the epidemic,the global economy has been greatly impacted,and the domestic economic growth has gradually slowed down.At the same time,Chinese people’s awareness of environmental protection has been continuously strengthened,and the market competition in the mining construction industry has been intensified.In order to obtain more benefits and occupy an advantage in the market competition,cost control has become the first choice.With the improvement of science and technology,the indirect cost in the cost of mine roadway engineering accounts for an increasing proportion.Moreover,under the traditional accounting method,the cost is often broken down only by department.This accounting method often causes the distortion of cost accounting and the accounting results are divorced from reality.Based on "cost driver",ABC adopts the basic principle of "products consume activities and activities consume resources".By determining the correlation between various resources and activities,activities and production,and tracing from production to operation,ABC can more accurately reflect the material loss and cost,and provide a realistic and reliable basis for enterprise performance evaluation,So as to improve the production and operation level of enterprises.Aiming at the main manufacturing process and construction characteristics in the process of coal shaft and roadway construction of ZM mining construction company,this paper studies and collects the relevant data of the company’s current accounting and enterprise management,analyzes the current basic structure and accounting status of enterprise financial management,and finds out the existing problems and causes,Therefore,it is necessary to implement activity-based costing in the company.Then,by analyzing the resources required for various engineering operations,build an operation database,and then calculate the value-added and no value-added operations through the final accounting,so as to improve the operations and reduce the no value-added construction operations,so as to optimize the enterprise target cost management and engineering operation chain,and solve the situation of distorted accounting information and weak enterprise cost management of ZM mining construction enterprises,It promotes the improvement of enterprise cost management level and further enhances the market competitiveness of enterprises.At the same time,this paper also provides experience and data support for the implementation of ABC in mining construction enterprises.