2023 4th International Conference on E-Commerce and Internet Technology (ECIT 2023)

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Audit Cost Control of Coal Enterprises Based on Activity-Based Costing

Authors
Bao Yu Bao1, *
1Shanghai Jianqiao University, Shanghai, 200050, China
*Corresponding author. Email: shenxuan1404@163.com
Corresponding Author
Bao Yu Bao
Available Online 25 July 2023.
DOI
10.2991/978-94-6463-210-1_42How to use a DOI?
Keywords
Activity-based Costing; Coal Enterprises; Audit Costs; Cost Control
Abstract

At present, the audit cost control of most coal enterprises is mainly to audit the accounting statements, but not to pay attention to the internal management, business decision-making and other business activities. This paper studies and analyzes the various problems involved in the project construction process of coal enterprises and the reasons for these phenomena when implementing the integrated activity-based costing method at this stage. Finally, it proposes how to strengthen and improve the acquisition of relevant data under the integrated activity-based approach. The test results show that the variable data of the cost control model is about 0.7 on average for the integrated calculation and analysis under the activity-based approach, so as to promote the smooth realization of the strategic goal of sustainable development of the coal industry and provide effective information support and reference basis for the audit work.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
2023 4th International Conference on E-Commerce and Internet Technology (ECIT 2023)
Series
Atlantis Highlights in Engineering
Publication Date
25 July 2023
ISBN
10.2991/978-94-6463-210-1_42
ISSN
2589-4943
DOI
10.2991/978-94-6463-210-1_42How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Bao Yu Bao
PY  - 2023
DA  - 2023/07/25
TI  - Audit Cost Control of Coal Enterprises Based on Activity-Based Costing
BT  - 2023 4th International Conference on E-Commerce and Internet Technology (ECIT 2023)
PB  - Atlantis Press
SP  - 335
EP  - 343
SN  - 2589-4943
UR  - https://doi.org/10.2991/978-94-6463-210-1_42
DO  - 10.2991/978-94-6463-210-1_42
ID  - Bao2023
ER  -