The Application Research Based On Activity-Based Costing In The Cost Accounting Of S Coal Enterprises

As the pillar of the national economy,energy is an important guarantee for the country’s economic stability and the sound development of foreign trade.Its rise and fall also affects the stable development of society.Coal plays a major strategic position in China’s economic and social development and is one of China’s most important energy sources.With the increasingly fierce market competition,coal enterprises’ various operations and financing costs continue to increase,and economic benefits have been affected to some extent.Therefore,more coal companies realize that they must reduce internal operations by strengthening internal management and control.Cost,improve the quality of operation,and strive to improve the business conditions of enterprises,and will not be eliminated in the competition.This paper mainly selects coal companies as an example for research.As a resource-based energy company,S Coal Company faces a severe test of the coal industry’s environment,including the relative excess of coal production capacity,rising coal production costs,and falling profits.The company analyzes and studies the solvency,operational capability,profitability and indicators facing financial distress.At the same time,it mainly discusses the method of cost accounting of the company and points out the problems in the process of cost accounting.The main problem is cost accounting.The method is not appropriate.Through the company’s activity-based costing,the company’s cost accounting and cost control methods have been improved,and a practical cost control method has been provided for it to increase the core competitiveness of its products in the market.Provide accurate cost information for production decisions of coal enterprises,and provide a reference basis for cost calculation of other coal enterprises.