Research On Operation Cost Control Of ZBJL Mining Company

The iron ore picking industry is an important basic industry for China's industrial development,providing raw materials for the steel industry.Iron ore prices have been low due to the decline in global iron ore prices and the regulation of the real estate industry in China.At the same time,the price of iron ore production has been high,and many businesses have lost money.Many businesses are discontinued or discontinued.Since the pricing power of iron ore is in the hands of international futures market,the strategy of diversification of products is not feasible,and it is the only feasible way for enterprises to adopt the cost-leading competitive strategy in the market competition.As an advanced costing method,activity-based costing method is gradually developed with the mechanization automation of production,which is to adapt to the new cost accounting method of production needs.It goes back to the cost of the cost of the production process,and it has to go back to a different cost incentive,and it's going to be distributed to the various operations centers,and it's going to be able to work out the work process,to eliminate the invalid assignments,and then to increase productivity.Based on the theory and practical operation procedure of the operation cost method,this paper takes ZBJL mining company as the case,and obtains the different accounting costs under the two kinds of cost accounting methods,such as ABC and traditional cost,through the cost analysis of the production process of JK mining co.,LTD.Then the accuracy of accounting cost is discussed.At the same time,find out the problems and solutions that exist in the process of enterprise cost accounting.In this paper,we study the ABC method and introduce it into the enterprise accounting practice,provide accounting information for the enterprise cost accounting,and improve the production management efficiency.And it is the practical application of ABC.