Research On Application Of Z Coking Activity-based Costing

With the continuous development of the epidemic and the increase of international trade friction,the conflict between Russia and Ukraine has caused great fluctuations in the supply of the energy industry,causing great global inflation.The domestic economic environment has also undergone great changes under the guidance of the supply-side reform and the "dualcarbon" goals.Once as a coking industry with high capital,intensive technology investment and high income return,its survival and development environment has also undergone significant changes.The competition among coking enterprises is extremely fierce,and many enterprises aim from "seeking development" to today’s "survival".Coking enterprises are squeezed by iron and steel enterprises and coal enterprises,the living environment is extremely bad,and it is difficult to achieve the goal of expansion and development outside,tapping potential to reduce costs has become an important way for enterprises to survive.Traditional cost method of simple product structure enterprise has the advantages of simple and easy to use,but with the development of science and technology,coking industry high-end intelligent advanced equipment investment,production efficiency has been greatly improved,more and more product types,running costs at the same time,increasing manufacturing cost ratio,the traditional cost method in the coking industry.This paper adopts literature research,comparative analysis method,first of all,by combing the basic theory of operation cost method,research and related experts and scholars and enterprise practice experience,the basic concept of cost of operation method,operation principle and function,objective introduction of its advantages and disadvantages,combined with Z coking enterprise internal and external environment using the operation cost enterprise feasibility and necessity of Z coking method.Secondly,in the thorough understanding of the Z coking company production process,basic management status and the current cost management system,according to the actual situation of Z coking company designed operation cost method implementation plan,through the operation cost method,the separation of cost and quality inspection center cost sharing simulation accounting,and the simulation accounting results and the traditional cost method of comparative analysis.Through comparative analysis,the problems existing in the process of traditional cost accounting are found in Z Coking Company.The operation cost method can be more comprehensive and detailed,which can provide accurate and multi-dimensional cost information for the decision-making level of the company.Finally,the Z coking company needs to pay attention to the operation cost method,and put forward the safeguard measures.