Application Research Of Activity-based Costing In Beiliandian Gaotou Kiln Coal Mine

With the deep adjustment of the world economy and the slowdown of domestic economic growth,competition in the coal industry is becoming increasingly fierce.The characteristics of the coal industry determine that its competitive strategy cannot implement a product differentiation strategy,so cost leadership has become the preferred method.Advances in technology have made the proportion of indirect costs in coal costs larger and larger,and traditional cost accounting methods will distort corporate costs and deviate from reality.And under traditional costing methods,cost control indicators can only be broken down by department.Activity-based costing is based on the "cost driver" and uses the principle of "products consume operations and activities consume resources" to find the causal relationship between resources and operations,operations and products,and trace product costs back to operations,which accurately reflects the cost structure,Resource consumption,provide a true and accurate basis for enterprise performance evaluation,and improve the management level of the enterprise.Based on the production process and coal mining characteristics of Beilian Power Gaotouyao Coal Mine,this dissertation collects the current cost management data of the company through analysis,analyzes the current cost composition and accounting status,finds out the existing problems and the causes of formation,and then proposes to The necessity and possibility of implementing activity-based costing.Then by analyzing the efficiency and value of each operation,optimizing the operation chain,establishing an operation library,improving value-added operations,eliminating non-value-added operations,designing an application plan for the activity cost method for the enterprise,and finally verifying the established activity cost plan through data.It solved the situation of distorted cost information and weak cost management of Gaotouyao Coal Mine of Nortel,improving the management level of the enterprise and improving the market competitiveness.