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Cao Xiujuan (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, however, can allocate costs to specific activities, thereby precisely calculating the cost of products or services. This paper elaborates on the fundamental principles of Activity-Based Costing, analyzes the current state of cost accounting in coal mining enterprises and the necessity of adopting Activity-Based Costing, and deeply examines the value of its application from an efficiency perspective. On this basis, it explores optimization strategies for applying Activity-Based Costing in the cost accounting of coal mining enterprises, including establishing a scientific activity identification and classification system, optimizing resource driver analysis and activity driver selection, and improving activity-based cost calculation models and methods. By implementing Activity-Based Costing, coal mining enterprises can achieve refined management and enhance market competitiveness. Keywords: Activity-Based Costing; Coal Mining Enterprises; Cost Accounting; Application Optimization; Efficiency Analysis