基于作业成本法的哈尔乌素露天煤矿成本核算研究

Research on cost accounting based on activity-based cost in Ha'erwusu Open-pit Coal Mine

随着可替代能源逐步发展,煤炭的市场需求将逐渐减少,低成本战略对煤炭企业发展尤为重要,以往煤矿成本管理较为粗放,未应用作业成本法进行科学的成本核算。为了应对行业变化,优化露天煤矿成本管理,提高煤炭企业效益,基于作业成本法的相关理论,以哈尔乌素露天煤矿为例开展实证研究,运用作业成本法对案例企业进行了成本核算。结果表明:作业成本法在露天煤矿应用具备可行性和必要性,且传统成本法核算煤炭成本存在偏差,影响生产经营决策,需结合实际情况,改进生产作业,优化成本管理。

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.