The Application of Activity-based Costing in the Mining Companies
|School||Wuhan University of Science and Technology|
|Keywords||Activity Based Costing Costing Mining companies|
With the development of economic globalization and information technology, the operating environment faced by the corporate management model has undergone a tremendous change. Corporate competitors competition becomes cost competitive. Traditional costing methods have gradually can not meet the requirements of the enterprises of the cost of accuracy, and emergence of activity-based costing and its trial in different enterprises, to address this need a way. Compared to the activity-based costing, job costing and job cost management in China is still in the theoretical stages of research and pilot applications widely used in developed countries. Based on this situation, Chinese enterprises began in the theory and practice of the activity-based costing (Activity-based costing, ABC) to accurately calculate the cost of the product, and optimize the allocation of resources to improve yourself in today's social and economic environment The purpose of the competitiveness of the enterprise cost management provides a new method opens up a new realm of cost accounting and cost management. This article is from the background to the study on the significance of the implementation of activity-based costing mining companies. And activity-based costing implementation of activity-based costing method combined with the process flow of the Wuhan Iron and Steel Mining Company, mining companies to explore the process of implementation. Cost accounting theory and traditional costing and activity-based costing and comparison; Secondly, described the status of the Wuhan Iron and Steel Mining Company, to provide background information for follow-up studies; once again, Wuhan Iron and Steel Mining companies to implement activity-based costing, and now the cost of the initial implementation of the activity-based costing system elaborated, there is still the problem of the current cost method. Then, for the problems to Chengchao Iron, for example, its job cost accounting system to build its cost accounting and management recommendations and opinions. Finally, the mining companies to implement activity-based costing, to come to the conclusion of the study, namely the implementation of activity-based costing can ease the cost calculation the imprecise and cost transfer problem in cost accounting and cost management of the company at the same time a lot of help. Through this research, it is desirable to be able to activity-based costing in the development of China's mining enterprises to provide a reference, to lay the foundation for the development of future job cost accounting, and provide a direction for the follow-up research.