Research On The Activity-Based Costing Accounting System Of Coal Enterprises In Northern Shaanxi Based On The Value Chain

Under the new economic norm, coal demand side slowdown and supply side overcapacity led to many coal companies in trouble, urgent need to decrease consumption and lower cost.Shaanxi is the mainly coal mine province in our country, mining area in northern shaanxi is the main coal production area. In the background of market is continued murky, coal enterprises in northern Shaanxi mining area need to strengthen cost control to further improve competitiveness. Activity-Based Costing based on the value chain is conducive to the coal enterprises to strengthen cost management and control. In view of this, on the basis of the comprehensive review of the domestic and foreign literature, analyze the northern Shaanxi coal company's current cost accounting methods and the necessity and feasibility about the application of Activity-Based Costing, then based on the value chain analysis, design the Activity-Based Costing accounting system which can widely used in the mining area coal enterprises, and carries on the case analysis and application. The main research results and conclusions are as follows:(1)Through investigation and statistical analysis, it is found that the coal enterprise in North Shaanxi mining area are currently still widely used traditional cost accounting methods and systems. Since this method is relatively extensive, lack of detailed cost information,unreasonable distribution of indirect cost and consumption of resources can not trace the origin. As a result, most of the coal enterprises in this mining area is not ideal in terms of cost control.(2)Based on the analysis of the typical production process and value chain in northern shaanxi mining area, we found that in this mining area, the coal enterprise's production condition is generally superior, production process and value chain is also relatively simple.All these providing convenient condition for design and application of Activity-Based Costingaccounting system based on the value chain.(3)Combined with the actual coal enterprises generally in northern Shaanxi mining area,building up Activity-Based Costing accounting system on the base of value chain. Content including design objectives and principles, the accounting procedures, accounting treatment process and the main problems need to be aware in applications and so on.(4)Applied the Activity-Based Costing accounting system based on the value into H coal enterprise in northern shaanxi mining area. The results showed that after application of the Activity-Based Costing system, H coal enterprise can clearly identify the value chain and the specific operation in the process of production, can obtain the concrete operation of cost information and make the allocation of indirect costs more scientific and reasonable.Meanwhile, the Activity-Based Costing accounting system provides an important information basis for coal enterprises to strengthen cost control and management.