Application Research Of Activity-based Costing In Shen Dong Shi Ge Tai Coal Mine

For a long time,China has occupied an important position in the field of global coal production and consumption.However,in recent years,China's coal industry is facing the situation that supply is increasingly greater than demand,and coal prices continue to fall.In the current market economy environment,the reform and adjustment of coal enterprises need to go through a long transition period.Cost control is a useful weapon for coal enterprises to ensure profits.Therefore,efficient cost control will be a necessary means for coal industry to pass the transition period.With the continuous progress of coal mining and production technology,intellectualization and mechanization have become the main production form of coal enterprises,so the indirect cost of production occupies an increasing proportion of the total cost.Therefore,the traditional cost accounting method,which has a small proportion of indirect cost,can not accurately reflect the current product cost status of coal enterprises.The Shendong Shigetai Coal Mine in this paper is a highly mechanized coal mine.However,its cost accounting method is still an old and traditional means,so the accuracy of cost accounting is not high and the deviation is large.Therefore,the decision-making of product pricing and production planning can not be supported by correct data.The root of a series of problems in enterprises is ultimately related to this.For the above situation,this paper brings the core idea of "Activity Consumption Resources,Product Consumption Activities" in ABC into the cost control of coal enterprises,in order to improve the cost control ability,and also provides a reference for the cost control of coal enterprises.This paper combines the research literature with the actual situation,and analyses the shortcomings of the cost accounting method currently used in Shigetai Coal Mine in practical application.It reveals that the traditional cost accounting method cannot meet the long-term strategic development of enterprises,so it introduces a more scientific and effective activity-based costing method.This paper studies the theory of Activity-Based Costing(ABC).Compared with the traditional costing method,the ABC method is more advanced and reliable.After studying the production project of Shendong Shigetai Coal Mine,this paper designs the implementation scheme of activity-based costing method in Shendong Shigetai Coal Mine production project.After actual operation,the difference between traditional costing method and activity-based costing method is analyzed,which further verifies the advancement and feasibility of activity-based costing method.At the same time,the paper summarizes the problems faced by Shendong Shigetai Coal Mine in the implementation of activity-based costing method,and provides corresponding solutions to these problems.