Study On The Cost Accounting Improvement Of YL Coal Mine Company Based On Activity-Based Costing Method

In China ’s ’ 14 th Five-Year ’ to determine the dual cycle strategy and carbon neutral carbon target,energy companies usher in a big test of transformation and upgrading,accounting for a large proportion of the energy industry,the coal industry bear the brunt.For a long time,the accounting method of YL coal mine company is relatively backward,and the accuracy of product cost data cannot be determined.The backward cost accounting method has not matched the company ’s rapid development model.This paper chooses YL Coal Mine Company as the research object,and uses the theoretical knowledge mastered in the MBA study stage to improve the cost accounting of the company through the activity-based costing method.This study has theoretical significance and practical value for the cost accounting of coal companies.First of all,the paper expounds the core concept,main characteristics and accounting principle of activity-based costing on the basis of combing domestic and foreign literature.Secondly,through the analysis of the cost structure,production characteristics and accounting steps of coal products under the current full cost method,it is found that YL coal mine company has the problems of unscientific manufacturing cost allocation method,incomplete production guarantee cost accounting and poor cost control effect.Thirdly,taking YL coal mine as a pilot,the feasibility of the implementation of activity-based costing is discussed,and the overall framework design is carried out.Fourthly,from the four steps of confirming resources,establishing operation center,allocating resources to cost base,allocating operations to products,a complete optimization design of YL coal mine is carried out.This paper argues that,first,activity-based costing is one of the cost accounting methods suitable for coal resource-based enterprises.It is suitable to calculate the cost of per ton coal by activity-based costing from the aspects of easy operation division of coal production process,stable coal cost structure and high manufacturing cost.Secondly,the activity-based costing method makes up for the deficiency that the manufacturing cost can not be reasonably allocated,and apportions the production security costs that are not included in the cost,so that the allocated costs are more accurate and scientific.