Research on cost accounting based on activity-based cost in Ha'erwusu Open-pit Coal Mine
With the gradual development of alternative energy,there will be a progressive decline in market demand for coal,and the low-cost strategy is particularly important for the development of coal enterprises.In the past,the cost management of coal mines was extensive,and activity-based costing was not applied to scientific cost accounting in open-pit coal mines.In order to cope with industry changes,optimize the cost management of open-pit coal mine and improve the efficiency of coal enterprises,based on the relevant theories of activity-based costing,this article takes Ha'erwusu Open-pit Coal Mine as an example to carry out empirical research,and uses activity-based costing to carry out cost accounting for the case enterprises.The results show that the application of activity-based costing in open-pit coal mine is feasible and necessary.In addition,there are deviations in the traditional cost method of coal cost accounting,which affects the production and management decisions.It is necessary to improve production operations and optimize cost management according to the actual situation.
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