Study on the application of activity-based costing in the mining enterprise

With the increasing competition among the mining enterprises,so cost indicates more and more important in the competitive market.However,with the development of production technology,the ratio of indirect cost in the total cost of coal is greater and greater,And the result is not Precise and true by the traditional means to calculate the cost,The activity-based costing as a new cost management tools,it includes cost calculate and cost management.This paper provides reference for accountants in mining enterprises from the operating cost,so as to enhance the accuracy of cost accounting.