Application Of Wind Ditch Coal Mine Operating Cost Method

Coal enterprises belong to the mining industry, which is easily affected by industry, staff structure and many other factors. The cost management of coal enterprises has long been extensive. In the past several years, big changes have occurred to the coal market. The turning point is right after the prime of ten years. Coal enterprises are obliged to change their development patterns, adapt to the national economic structural adjustment and accelerate the change of the economic development mode. The improvement of business management level is the basis of successful transformation development. Activity based costing is a cost accounting and management method that tracks and reflects all the task activities to calculate tasks, cost object, performance of activity and resource utilization. The core of activity based costing is "task consumes resource, product consumes tasks.The implementation of activity based costing by coal mining enterprises can enhance cost management. The productive process can be classified and defined according to tasks. Starting from the production operation, all the people, machines materials and resource consumption in every chain of operation will be considered as cost to control. Efficiency of labor will be improved by exploiting the flow control across processes, improving cost driver, optimizing allocation of resources, improving quality of work and reducing resource consumption. The thesis takes the application of activity based costing in the Fengshuigou coal mine as the object of study and tries to implement the activity based costing in coal enterprises to exploit the advantages of activity based costing. Based on the twisted phenomenon and weak cost management in the traditional cost accounting of coal enterprises, effective improvement approaches are raised to realize the delicacy cost management of coal and improve the enterprise management level.