Study The Cost Control Of PMSEK Coal Company Based On Activity-Based Costing

Since the world has been affected by the economic crisis,the global economy is facing a serious trend.As a member of the World Trade Organization,China's economic development has also been greatly affected.The speed of emergency development is also slower than before,and the domestic economy is facing severe challenges.Among them,China's coal industry,the coal industry for China's economic development has a very important role.But in recent years,the price of energy resources has been gradually lowered in the world,and the adjustment of energy resources policies in various countries has resulted in the reduction of China's coal market,and the demand for coal has also been constantly reduced,resulting in the price of coal itself declining,and the profit of the coal industry has also been reduced by more than half.The development of coal enterprises is facing great challenges.Therefore,in the face of this situation,coal enterprises must adjust their marketing policies and methods in a timely manner,constantly conform to the trend of economic development,and adapt to the development and changes of the market.At present,the most competitive one in the international market is the price.Under the same quality,the low-priced products are naturally more favored by consumers.Enterprises must reduce the cost of coal production if they want to make profits at low prices.At present,China's coal enterprises generally exist for coal mining cost control is not conducive,management methods are not perfect and other issues.Therefore,if the enterprise wants to gain profits in the fierce market competition while occupying a certain market share,it is necessary to improve the cost management of coal in a timely manner,and activity-based costing is a relatively good way to help enterprises carry out effective cost control and management.This paper studies the cost management improvement of PMSEK coal mine based on activity cost method,on the basis of studying the characteristics of coal mine production,using the activity cost method to manage the coal mine,proposing corresponding design plan for this kind of management mode,and making reasonable improvement to the cost of PMSEK coal mine.Reduce the cost of coal mines from the inside,improve the competitiveness of PMSEK coal mine in the international market.The lack of breadth and depth of cost accounting analysis,single-level management,cost management system is not complete,the lack of effective communication between departments,assessment and distribution is not linked to the operation of cost method in the application of the main problem,in this,from the activity-based costing method to build PMSEK coal mine cost accounting system,The operation cost management of mining company based on cost accounting system,PMSEK the basic guarantee of operation cost management in coal mine three aspects of the implementation of the concrete measures,including the establishment of a resource pool and accounting for production resources,according to PMSEK Coal mine Production process Division operations Center,strengthen the operation center to communicate with each other,Establish the overall cost management consciousness,strengthen the internal control and the system safeguard and so on.The research of this paper is divided into five chapters,the first chapter is the introduction,which mainly explains the research background and significance as well as the current research situation at home and abroad.Chapter Two is the theory and application of activity-based costing;the third chapter introduces the current situation of PMSEK coal mine cost management;The fourth chapter is PMSEK coal mine cost management plan;Finally,the fifth chapter summarizes and provides a reasonable plan for the cost management of PMSEK coal mine.I hope the writing of this paper can provide a better reference for the development and transformation of coal mining industry.