Research On The Application Of ABC To The M Coal

With the development of the reform and opening up for nearly 40 years,China’s social productivity has improved significantly.As a typical industrial developing country,China’s demand for coal resources is huge.Shaanxi province has many coal mines,the northern mining area of Shaanxi province is the main production area,now its supply of coal reaches a certain scale.However,the coal production capacity of region can only meet the low quality of demand and there is a lot of excess capacity in production.At the same time,the supply structure does not adapt to the new changes in demand,the effective supply is severely inadequate,as a result,the mine operation meets a big challenge.Therefore,in order to ensure the continuous and orderly operation of coal mine production,the coal mine should strengthen the cost management,mainly control the cost loss and improve the market competitiveness of coal mines.In recent years,along with the rapid development of science and technological intelligence,the mechanization level of coal mine increasingly improved,it directly caused a higher proportion of labor costs.Therefore,the traditional cost accounting method was not suitable for the high mechanized production mode of coal mines.The production mechanization and automation of M coal mine were at a higher level,the mining area coal production was huge,but it still used the traditional cost accounting method,the cost calculation result is not accurate because of that.As an advanced management method,ABC possess a significant advantage in cost accounting,this paper tried to introduce ABC to M coal mine,with the help of that,the cost management of coal mine will be better,comprehensive competitiveness of coal mine will also be improved.Based on the actual situation of M coal mine,for researching method,the paper mainly adopted the way of literature researching,qualitative and quantitative analysis and comparative analysis.In the research,firstly,the background information,the significance and the technical route of the research were expounded,then it analyzed the basic status of M coal mine.After that,the paper explained the basic principle and calculation steps of ABC,and compared ABC with traditional cost method from different angels,the advantages of ABC had also been proved.Before the design of ABC in M coal mine,the necessity and feasibility of the design was explored,then the ABC cost project of M coal mine was designed from the prospect of budget,accounting and cost control.On the basis of the financial data of M coal mine,the paper discovered that the use of ABC to M coal mine has a positive impact,the usage of ABC cost method can provide accurate cost information to managers,and help them better implement the cost management,make proper management decisions,and optimize the allocation of resources.Finally,the paper put forward any suggestions for the application of ABC in M coal mine in the future.