Research On Cost Control Of Coal Enterprises Based On Activity-based Costing

Reasonable control of business costs is a necessary condition for corporate gain a firm foothold in the fierce competition,the enterprise cost estimating and accounting plays an important role in the modern enterprise development,rational planning and implementation of the budget cost of doing business for the cost of business control provides an important cornerstone of enterprise cost management but also a measure of control afterwards whether rational budget management an important touchstone.Therefore,the reasonable control of business costs will eventually become adjusted budget management direction of important reference standard.With China’s economy entered a period of rapid development,a large number of energy consumption has become an indisputable fact.According to statistics,China’s consumption of coal resources already in the world,China’s economic development as the main energy,rational control of economic and budgetary costs of coal enterprises to the economic and social cost savings of resources is important.Compared with the general business,coal enterprises budget management and cost control is unique,and therefore accurately calculate the economic cost of coal enterprises,coal enterprises to strengthen cost control should be placed in a more important position.At this stage,the coal enterprise cost control and diverse.This paper hopes to work cost method as a new perspective,and coal enterprises is different from the new budget management mode transmission sense,the main contents of this article has the following sections:The first chapter mainly introduces research background and significance of the paper,introduces the research status of domestic and international law relating to the cost of operations;the second chapter introduces the theory basis for the cost of coal and components,as well as elements of a simple analysis;the third chapter of the coal cost accounting system from today’s cost structure characteristics,study cost control situation,cost accounting methods,cost accounting methods improved for application in coal enterprise;the fourth chapter in the previous section theoretical studies and specific case studies together.Yitai Coal Group Baoshan with concrete case studies and case-specific situation Baoshan Coal Mine operating costs,combined with Yitai Group and Baoshan Coal stage workflow features from the content,choose coal comprehensive management center different aspects of the job,and more try to make a useful operating costs in different budget,and the specific circumstances at this stage,effective control of material costs,cost adjustments,staff appraisal,etc.have made specific comments.