The Operating Cost Method In The Mine Enterprise Cost Accounting Application

Since the eighties of the last century, in order to adapt to the increasingly fierce market competition and the arrival of the new technological revolution, many developed countries have begun to pay attention to the activity-based costing, activity-based costing, cost computing and cost management methods, activity-based costingwords, our attention for the cost method is not enough, especially in mining enterprises, do not know the operating cost method specifically allows enterprises to get those gains, real implementation of activity-based costing is not a lot. This paper mainly through activity-based costing, cost analysis, and decision-making research, and through the analysis of the JCC Yptk case study of activity-based costing, to help provide reference for China’s mining enterprises.In this paper, the principle of activity-based costing, in particular, pointed out that the cost method is one of the most advanced, cost accounting method, a traditional cost accounting method based on the new cost accounting method, then the cost method of basic research and explore the concept as well as costing method, and to establish the appropriate allocation and imputation model; Secondly, I analyzed from a traditional perspective, the homework cost model and the establishment of operating the basic interests of the model;, I integrated operation analyzed on the basis of cost accounting and cost analysis based on job-based model of the production decisions and pricing decisions, and briefly discusses the application of ABC in other production and management decision-making. Finally, the paper selected of the JCC yptk activity-based costing case studies. Concluded that the unit cost of library summary table reflects the superiority of the job cost accounting method, and the key of the main difficulties encountered in the use of activity-based costing and successful application in China’s mining enterprises.