Based The Activity-Based Costing To Research The Quality Cost

As technology advances, the automation of coal enterprise homework unceasing enhancement, the corresponding direct artificially costs continue to reduce; the traditional coal enterprise cost accounting system, accounting methods and coal cost accounting contents, etc all show their limitations.Coal production is processed by a series of process composition, each procedure involves different assignments, the quality of each completed assignment, will directly impact on the quality of every working procedure; moreover, will affect the whole process of production in coal mine safety, reliability and the cost of production.According to the characteristics of coal mining enterprise cost, which based on the perspective homework happened cost theory and quality cost theory, the paper has combined the both theory to use in specific coal mining enterprises. At the conclusion of the quality cost method assignments based on the latest achievements of coal enterprise application, has analyzed the feasibility of the operating quality cost method, researching into the homework of mining operation system, specifically researched the stopping and heading operation system. According to the quality cost theory, put the two operating system to make of further divided quality operations centre subjects; According to the operation center consumption fees cost drivers each are not identical, establish quality based on the single homework cost library, again for each quality Activity-based costing warehouse to identify cost drivers.Take the second mining of tower as the research object. According to the resource costs of activity-based costing, taking the distribution of the June-March what happens in which, as research object. From the perspective of quality cost of internal cost, to find greater proportion to the typical quality homework-supporting assignments for the study, using the quality management tool causality diagram and arrangement diagram as operating quality analysis tools, find out the main factors of influencing homework quality. Finally, according to the main influence factors, to find out some improvement measures. Activity-based costing is on the two ore accounted tower operation quality cost, not only saving time, reducing the roadway instability rate and repairing rate but also improving the assignments, and quality and to reduce the homework cost. Will this method applied to other assignments process, which helps reduce the whole two mining homework on the tower to other coal quality cost, quality cost of enterprise accounting homework significance.