Study On TL Coal Mine Cost Control Optimization Based On Activity-based Costing

The coal industry is an indispensable industry in promoting rapid economic growth in China.But with the continuous deepening of economic development,the competition in the coal industry is becoming increasingly fierce.On the one hand,the country’s macroeconomic regulation policies on coal have become increasingly stringent with the development of environmental protection.On the other hand,more energy enterprises rely on their advantages in mining technology and other aspects to make product prices highly competitive in the energy market,leading to a decline in the profit level of many coal mining enterprises,and some have even suffered serious losses.Due to the relevant laws and regulations in our country,coal mining enterprises are required to take effective measures to control production costs and enhance their competitive advantage,thereby improving economic benefits.This is also a problem that coal mining enterprises must solve for their survival and development.In the above context,it is necessary to introduce scientifically effective and suitable cost management methods to replace traditional cost management methods that are no longer able to meet the current needs of coal enterprises.This article lays a solid foundation for the application of activity-based costing in TL coal mine cost control by reviewing relevant concepts and theories such as cost control and activity-based costing.Secondly,under the dual background of vigorously developing new energy and reducing production capacity in China,through research and analysis of the characteristics and influencing factors of enterprise costs in domestic coal mines,as well as the current situation of cost control in TL coal mines,the necessity and feasibility of introducing activity-based costing in TL coal mines are concluded.Then,based on the actual situation of TL coal mine,the overall goal,design principles,and procedures for cost control based on activity-based costing were formulated.This article elaborates on the application of activity-based costing to calculate product costs in coal enterprises using the production data of TL Coal Mine in 2021.By comparing the coal cost obtained through activity-based costing with traditional methods,it was found that activity-based costing can accurately reflect the resource consumption of various production links in coal enterprises,and the cost of each product is also more accurate.Finally,propose strategies from the perspectives of corporate culture and employee training to provide strong support for the implementation of activity-based costing.Research has found that activity-based costing is a cost control method that upgrades the cost control of coal enterprises from extensive to refined,and from post control to full production process control.It not only develops a cost management method that is in line with the current market environment for Chinese coal mining enterprises,enhances their competitive advantages,helps them develop long-term and stable development,but also enriches the theory and practice of cost control management in Chinese coal enterprises,Helping to improve the research level of cost control management in coal enterprises.