| My country is a big country in coal production and sales.However,in recent years,as the supply of coal in my country exceeds demand and coal prices continue to fall,major coal companies are facing an increasingly severe living environment.It is already difficult for coal companies to open up the situation in the market,so they should pay more attention to cost control to survive the cold winter.At the same time,with the continuous progress of production technology,the operation methods of coal enterprises are highly mechanized and intelligent,which makes indirect costs account for an increasing proportion of product costs.Therefore,the traditional cost accounting method with a relatively small proportion of indirect expenses can no longer accurately reflect the cost of products in modern coal companies,and it is no longer applicable to the cost control work of modern coal companies.This article first expounds the related theories of cost control and activity-based costing control,which lays a theoretical foundation for the application of activity-based costing in the cost control of XG coal mine.Secondly,it analyzes and studies the existing problems in XG coal mine cost control,as well as the necessity and feasibility of introducing activity-based costing.Based on the design principles and overall goals of activity cost control,combined with the industry characteristics and production process characteristics of XG coal mines,an activity cost control system is constructed.The specific implementation of the cost control plan based on the activity-based costing method,and the comparison with the traditional cost control,highlights the advantages of introducing the activity-based costing method for cost control.Finally,it implements the cost control plan based on ABC,and puts forward safeguard measures that can ensure the effective implementation of ABC.Through research,it has enriched the relevant theoretical and practical research on cost control issues in my country’s coal industry,and has developed a set of cost control technologies and methods suitable for the coal industry,and is conducive to strengthening the research level of cost control for coal enterprises. |
