Application Of Activity Based Costing In Huangjindong Mining Company

Mining industry is the development of pillar industries, providing a rich supply of raw materials for other industries. Since 2013 the international gold industry gold prices "cliff-style" after the fall, prices have been hovering in the low volatility. So at the same time, other raw materials, equipment and labor factors of production prices,under the action of multiple factors, mining gold mining business major difficulties.Domestic mineral resources in many small and medium businesses have ceased or semi-shutdown state, the normal start of business expenses is to find ways to reduce costs, even at the expense of the destruction of the natural environment, labor protection and security, inadequate investment. Especially for the poor mining conditions, resource conditions is not good, not high grade ore businesses, are facing cut-off protection, or the choice to continue production. Therefore, to reduce production costs and improve sales profits of mineral resources has become a problem faced by enterprises in general, "the cost is king" strategy will be the first choice of enterprises.Costing is an advanced cost accounting method retroactively costs incurred motivation, job through imputation costs, and assigned to the job center, carding processes, eliminate inefficiencies operations, improve operational efficiency. This paper reviews the basic concept of activity-based costing, including its principles and calculation procedures, on the basis of gold mining companies, for example hole,using cost-benefit analysis of each company's operations center costing situation to sort out, get scientific job cost data. Papers from the mining industry characteristics and the actual departure Huangjindong mining companies, on the basis of primary research on the related theory of cost management, first organizational structure design; Secondly, Huangjindong mining companies all production processes, nodes consume allocation of resources to the job; then, by determining the total amount of work to calculate the unit job consumption; Finally, according to the amount of work and the product of unit resource consumption obtain the final operating costs. On the basis of mining enterprises activity-based costing, it analyzes the cost structure and distribution company standard five mining operations center, the final tally of the total cost, and make off, stop on this basis, production of business decision-making. This article includes the following: The first chapter, including the background andsignificance of research, at a review of researches, research methods, ideas and the main content, innovation and deficiencies; The second chapter is the meaning of activity-based costing, principles and calculation procedures; third chapters case part is the core of this article, the third chapter describes the company's cost management situation of gold mining hole, the fourth chapter is costing in gold mining companies operating decisions hole in use; fifth, the effect of the use of six chapters discusses activity-based costing and evaluation of operating cost method to use safeguards.