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Xiuxian Cao (Shanxi Hongtong Xishan Guangdao Coal Industry Co., Ltd., Shanxi Linfen 041600) Abstract: Coal mining enterprises face complex and variable production environments and cost structures, making traditional cost accounting methods inadequate for accurately reflecting the true cost consumption of various activities. Activity-Based Costing (ABC), however, can allocate costs to specific activities, thereby precisely calculating the cost of products or services. This paper elaborates on the fundamental principles of ABC, analyzes the current state of cost accounting in coal mining enterprises, and highlights the necessity of adopting ABC. It further examines the value of ABC application from an efficiency perspective. Building on this foundation, the paper explores optimization strategies for applying ABC in coal mining enterprise cost accounting, including establishing a scientific activity identification and aggregation system, optimizing resource driver analysis and activity driver selection, and refining ABC calculation models and methods. By implementing ABC, coal mining enterprises can achieve refined management and enhance market competitiveness. Keywords: Activity-Based Costing; Coal Mining Enterprise; Cost Accounting; Application Optimization; Efficiency Analysis