Research On Internal Logistics Cost Management Of Coal Enterprise A Based On Activity-based Costing

In recent years,China's economy has changed from "high-speed development" to "medium-high-speed development".Under this policy,it also reflects the transformation of national strategy-from "amount" to "quality".Accompanied by the people 's desire for a beautiful living environment,traditional industries with high pollution have to benefit from eliminating disadvantages,control costs to survive itself.Previous studies of cost management in the coal industry have focused more on cutting "labor costs" and "material costs,".The current accounting system does not carry on the separate accounting to the logistics cost,and the enterprise one-sided view: the logistics cost is the cost of physical transfer from the finished product to the consumer in this process,but ignores the enterprise internal logistics cost.There is no separate accounting for logistics costs,and its importance is difficult to reflect in financial statements.The targeted management of logistics costs is lacking more.This article will analysis with the examples of coal enterprise A,using activity-based costing,Focusing on its internal production logistics activities in the logistics cost,accurate calculation and the production logistics cost,to explore the production logistics cost proportion in the total product cost,and compared with the traditional cost accounting method,shows that using the activity-based costing method of accounting is more conducive to the enterprise to achieve the follow-up logistics cost management.First of all,this article will briefly introduce the concept of logistics cost management and related theoretical theories,and then define the scope of logistics cost of coal enterprises A through the "National Standard Logistics Terminology of the People's Republic of China" issued by China in 2006,and classify and classify it with industries.The characteristics are elaborated,and the most accurate and scientific activity cost method recognized by the current academic circles is used to construct a new accounting system to calculate and control the internal logistics costs of coal enterprises.After introducing the specific case of coal enterprise A,introducing the basic situation of the enterprise and the current status of logistics cost management,the company will accurately calculate the logistics cost during the processing of coal enterprise A through the construction of the activity-based costing accounting system.Material and labor costs,calculate the unit costs of two typical products "A" and "B",analyze and calculate the proportion of internal logistics costs in product costs,to illustrate the importance of internal logistics costs.Then compare it with the product cost results obtained by the traditional cost accounting method of enterprise A,to further clarify the scientificity and accuracy of the activity-based costing,and at the same time highlight the importance of internal logistics costs.Finally,it gives suggestions on the expected effects,application difficulties,control methods,etc.of its application in coal enterprises A,with a view to improving the profit margin of the enterprise by reducing the "invisible" costs,and exerting the "third profit source" of "logistics costs" effect.The purpose is to propose new ideas for logistics cost management for coal enterprises and provide data support for decision-making,so as to enhance the market competitiveness of coal enterprises.