国家要想保持经济稳定确保能源供应充足是十分必要的，能源不仅是对外进行经济 贸易的重要保证而且对于社会的稳定发展也发挥着重要的作用。煤炭在中国的经济发展 中占领着重大的战略地位，是中国非常重要的能源之一。随着市场竞争的越来越激烈， 煤炭企业遇到很多瓶颈例如发展前景不太好，企业产能相对过剩，各种销售生产成本不 断加大，经济效益不同程度地受到了一定的影响，因此更多的煤炭企业采用强化内部管 理、提高核心竞争力去降低运行成本，努力改善企业经营状况，在竞争中不被淘汰。 本文主要是选取煤炭公司为例进行研究，S煤炭公司作为资源型的能源公司，面临 着煤炭企业大环境的严峻考验，包括煤炭产能相对过剩、煤炭生产成本上升、利润下降 等问题，对S煤炭公司成本核算的方法进行探讨，指明了公司成本核算的过程中存在的 问题，主要问题是成本核算的方法不得当，通过公司的具体情况分析了公司基本成本法 财务成本控制的必要性和可行性，构造出基于作业成本法财务成本控制优化模型，更好 地控制财务成本，实现企业财务的真实性和准确性，为其提供了一种切实可行的成本控 制的方法，提高了产品在市场上的核心竞争力，同时也为煤炭企业生产决策提供准确的 成本信息，为其他煤炭企业成本核算提供了参考依据。 关键词：煤炭企业，财务成本，作业成本法 III ABSTRACT Asthepillarofthenationaleconomy,energyisanimportantguaranteeforthecountry'seconomic stabilityandthesounddevelopmentofforeigntrade.Itsriseandfallalsoaffectsthestabledevelopmentof society.CoalplaysamajorstrategicpositioninChina'seconomicandsocialdevelopmentandisoneof China'smostimportantenergysources.Withtheincreasinglyfiercemarketcompetition,coalenterprises' variousoperationsandfinancingcostscontinuetoincrease,andeconomicbenefitshavebeenaffectedto someextent.Therefore,morecoalcompaniesrealizethattheymustreduceinternaloperationsby strengtheninginternalmanagementandcontrol.Cost,improvethequalityofoperation,andstriveto improvethebusinessconditionsofenterprises,andwillnotbeeliminatedinthecompetition. Thispapermainlyselectscoalcompaniesasanexampleforresearch.Asaresource-basedenergy company,SCoalCompanyfacesaseveretestofthecoalindustry'senvironment,includingtherelative excessofcoalproductioncapacity,risingcoalproductioncosts,andfallingprofits.Thecompanyanalyzes andstudiesthesolvency,operationalcapability,profitabilityandindicatorsfacingfinancialdistress.Atthe sametime,itmainlydiscussesthemethodofcostaccountingofthecompanyandpointsouttheproblems intheprocessofcostaccounting.Themainproblemiscostaccounting.Themethodisnotappropriate. Throughthecompany'sactivity-basedcosting,thecompany'scostaccountingandcostcontrolmethods havebeenimproved,andapracticalcostcontrolmethodhasbeenprovidedforittoincreasethecore competitivenessofitsproductsinthemarket.Provideaccuratecostinformationforproductiondecisionsof coalenterprises,andprovideareferencebasisforcostcalculationofothercoalenterprises. KEYWORDS：CoalMine,Costcontrol,Activity-basedcosting V 目录 摘要...........................................................................................................................................I ABSTRACT.................................................................................................................................III 1绪论.........................................................................................................................................1 1.1研究背景......................................................................................................................1 1.2.研究目的和意义..........................................................................................................2 1.2.1研究目的...........................................................................................................2 1.2.2研究意义...........................................................................................................2 1.3文献综述......................................................................................................................3 1.3.1国外文献综述...................................................................................................3 1.3.2国内文献综述...................................................................................................4 1.3.3文献评述...........................................................................................................6 1.4研究内容、思路和方法..............................................................................................6 1.4.1研究内容...........................................................................................................6 1.4.2研究思路...........................................................................................................7 1.4.3研究方法...........................................................................................................8 1.5研究的创新点..............................................................................................................8 2财务成本控制的相关理论.....................................................................................................9 2.1财务成本控制基础理论...............................................................................................9 2.1.1财务成本控制的概念........................................................................................9 2.1.2财务成本控制的主要内容...............................................................................9 2.1.3财务成本控制的重要性.................................................................................10 2.2作业成本法的理论基础.............................................................................................11 2.2.1作业成本法的概念.........................................................................................11 2.2.2作业成本法的基本步骤.................................................................................12 2.2.3作用成本法的适用情景条件.........................................................................13 VI 2.2.4作用成本法的优点.........................................................................................13 3S煤炭公司成本核算现状...................................................................................................15 3.1S煤炭公司基本情况介绍.........................................................................................15 3.2S煤炭公司成本核算的基本现状分析.....................................................................16 3.2.1S煤炭企业的成本管理现状..........................................................................19 3.2.2S煤炭公司成本核算存在问题的原因..........................................................22 3.3本章小结....................................................................................................................25 4作业成本法在S煤炭企业的应用分析...............................................................................27 4.1S煤炭企业采用作业成本法的必要性.....................................................................27 4.1.1成本多样性.....................................................................................................27 4.1.2外部环境变化.................................................................................................27 4.1.3内部管理不合理.............................................................................................28 4.2S煤炭企业采用作业成本法的可行性.....................................................................28 4.2.1S煤炭公司内部管理优势..............................................................................28 4.2.2S煤炭公司技术水平优势..............................................................................29 4.3构建S煤炭公司企业成本核算体系........................................................................29 4.3.1分析和确认资源，建立资源库.....................................................................30 4.3.2分析和确认作业，建立作业中心.................................................................32 4.3.3确认资源成本动因，分配资源到作业成本库.............................................33 4.3.4确认作业成本动因，分配作业到产品.............................................