| The coal industry is an important pillar industry for the development of Shanxi Province and even China’s national economy.Whether the coal enterprises can achieve high quality and sustainable development is related to the overall situation of realizing the rise of Central Plains and building a well-off society in an all-round way.Since 2015,the development of coal enterprises has been severely challenged by the adjustment of national industrial structure and the limitation of their own cost management level.Under this background,the traditional cost control methods have been unable to meet the needs of the reality,the introduction of scientific and effective cost management method is imperative,and the advanced cost control method of homework cost method can promote the coal enterprise cost control from the extensive to refinement,help coal enterprises to implement in advance,matter and afterwards the whole process of cost control,so as to enhance the coal enterprise cost management level and market competitiveness.Therefore,the introduction of activity-based costing to control the cost of the development of the coal industry is very important.This paper is divided into six parts to study the cost control of L coal company based on activity-based costing.The first part mainly introduces the research background and significance,research status at home and abroad,research content and research methods,as well as the innovation points of this paper.The second part introduces the basic theory of this research.Specifically including ABC theory,cost control theory and cost control theory based on ABC;The third part is the background of the case.Firstly,the basic situation of L coal company is introduced.Secondly,the problems existing in cost control of L coal company are analyzed.Finally,the necessity and feasibility of applying ABC in L coal company are analyzed.The fourth part constructs the cost control system of L coal company based on activity-based costing.Firstly,the preparation work for the implementation of activity-based cost control in L Coal Company is described.Secondly,the cost control system of the whole production process of L Coal Company based on activity-based cost control is constructed from three perspectives,namely,before,during and after operation,and the simulation implementation and comparative analysis are carried out.The fifth part discusses the guarantee measures for L coal company to implement activity-based cost control.In the sixth part,the research of this paper is summarized and the future research direction is prospected.Through in-depth discussion on cost control of L coal company based on activity-based costing,this paper is expected to provide reference and reference for similar enterprises to improve cost control level while optimizing cost control of L coal company. |
