综合单位成本在煤炭企业成本管理中的应用

结合矿井情况设定标准成本目标,通过经济价值评价和配比性原则,按照成本要素和作业成本方法,对矿井实际单位成本进行综合调整,客观反映矿井当期的成本状况。通过与标准成本差异进行比对分析,挖掘成本管理中存在的问题和不足,有效改进生产组织方法,确保矿井更加注重科学发展、统筹发展,实现煤炭企业的可持续发展。

Application of Comprehensive Unit Cost to Cost Control of Coal Enterprise

In combination with a standard cost target set with a mine conditions, with a economic value evaluation and a proportion principle, according to the cost factors and operation cost method, a comprehensive adjustment was conducted on the mine actual unit cost in order to objectively reflect the right time cost status of the mine. In comparison with the standard cost difference, the problems and shortages existed in the cost management were found and the production organization method could be effectively improved to ensure more attentions to the mine the scientific development and overall planning development and to realize a sustainable development of the coal enterprises.