Design Of Cost Management Accounting System For Coal Enterprises Based On Activity-Based Costing

With the progress of production technology,the production mode of coal enterprises is becoming more mechanized and intelligent,which leads to the decline in the proportion of labor cost in the production cost,the proportion of indirect production costs is increasing,and the traditional cost accounting method based on the premise of small indirect costs is no longer suitable for modern production mode.Based on the combination of system analysis and case study,this paper combines the technological process and production characteristics of X coal mine,and constructs the cost management accounting system based on ABC's budget,accounting,control and performance evaluation.The main research work and contents are as follows:Firstly,go deep into the field investigation of X coal mine,and collect raw data and related data.Through the investigation,I communicated with the leaders of finance department,production technology department and other relevant departments to understand that the coal mine still adopts the traditional cost method to carry out cost control,and there are problems such as lack of details of cost information and unreasonable distribution of indirect costs,and the effect of cost control is not ideal.Secondly,based on the actual situation of X coal mine,this paper designs a budget system based on activity-based costing,establishes the corresponding cost base for each assignment,determines the assignment standard of the operating cost budget,puts forward the specific requirements for the implementation of the basic budget of the operation,and makes the preparation of the basic budget of the operation.Finally,designed the operating cost accounting system.According to the design objectives and principles,the resource cost base,operation center and operation cost base are set up to determine the appropriate resource drivers and operation drivers,and to calculate the cost of coal products.And it is based on the cost of the project,designed to reflect the cost accounts,vouchers,books and spreadsheets of coal industry products,homework,resources,the case application was carried out in X coal mine.Through the construction of the cost management accounting system based on the activity based costing,it can get the cost information of the specific operation of the coal enterprise,make the distribution of the indirect cost more in line with the practice of the enterprise,ensure the accuracy of the cost information,combine the strategic objective of the enterprise with the operation cost management,and be beneficial to the scientific cost management.The institutionalization and standardization also provide a reference for other coal enterprises.