Applied Research on Activity-Based Costing Accounting in Coal Enterprises Based on Management

With the full range of price opening in coal enterprises, their competition is becoming increasingly fierce. Cost accounting is the means of accomplishing management. In order to satisfy the demands of multilevel and multi-angle cost management, it is a must to reform the traditional cost accounting methods and to apply advanced activity-based costing accounting methods. This is the base on which the cost management module in coal enterprises is proposed and its practical application to cost accounting is deliberated in great details.