2012•Journal of North China Institute of Science and TechnologyRequires access
Exploring on application thought of Activity-based Costing Method in coal mining enterprises
Shan Junsong
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Abstract
In order to solve the shortcoming of traditional costing method and provide exact information for cost controlling,implementing Activity-based Costing Method in coal mining enterprises has already become certain trend.It is firstly analyzed the feasibility and application of Activity-based Costing Method in coal mining enterprises in this article,then it is studied on the steps and methods of implementing activity-based costing method in coal mining enterprises through cases,and accounting thoughts on activity-based costing method are proposed about raw coal mining and head coal mining separately.