Translated Abstract
With the development of the global economy, the continuous progress of production technology and the economic situation of energy conservation and emission reduction, the external nvironment of resource mining enterprises is becoming more and more complex, and the competition is becoming more and more fierce. Especially in the coal production ranks first in the world of Chinese, changes in national policy emphasis and industrial structural reform needs, the coal industry is facing a hitherto unknown opportunities and challenges, how to adapt to the environment, to maintain and improve their competitive advantage and become the important strategic task. And cost as the cost of value compensation, its importance has become increasingly prominent.
However, when it comes to cost management, the first idea of enterprise staff is to save and compress, which has great defects in the solution of cost theory. So, if you want to solve this problem fundamentally, we must find out the root of the problem, from the actual situation of enterprises to find practical cost management methods
For coal enterprises, the introduction of more accurate cost accounting method - activity based costing is particularly important. This paper mainly adopts case analysis method, the application case of the activity-based costing method in coal enterprises as the basic research object, to explore the feasibility of ABC, the coal enterprises in the application of the advantages and the suggestion, and on this basis, for the enterprise construction cost management system, summed up the improvement strategy is more effective, the final the purpose is to promote the coal enterprises and similar energy companies can get some reference from it, effectively improve their cost management and control, improve the overall level of cost management, to reduce internal friction, improve enterprise＇s performance and profitability, so that enterprises can have more market competitive advantage，develop good and stable,and avoid the possible risks and financial risks.
Translated Keyword
[Coal enterprises, cost management, Homework cost method]
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