| 综合单位成本在煤炭企业成本管理中的应用 |
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| 引用本文： | 张五星.综合单位成本在煤炭企业成本管理中的应用[J].煤炭经济研究,2013(12):89-93. |
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| 作者姓名： | 张五星 |
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| 作者单位： | 河南煤化集团焦作煤业集团有限责任公司财务处,河南焦作454002 |
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| 摘 要： | 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,并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。
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| 关 键 词： | 综合单位成本 标准成本 成本管理 经济评价 |
Application of Comprehensive Unit Cost to Cost Management of Coal Enterprise |
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| ZHANG Wu-xing.Application of Comprehensive Unit Cost to Cost Management of Coal Enterprise[J].Coal Economic Research,2013(12):89-93. |
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| Authors: | ZHANG Wu-xing |
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| Institution: | ZHANG Wu-xing (Financial Division, Jiaozuo Mining Group Corporation Limited, Henan Coal and Chemical Group, Jiaozuo 454002, China) |
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| Abstract: | A standard cost target was set up in combined with the mine condition.With the economic value evaluation and the proportion principle,according to the cost factor and the operation cost method,a comprehensive adjustment was conducted on the actual unit cost of the mine and the present cost status of the mine could be objectively showed.With the comparison analysis on the differential of the standard cost,the problems and shortage existed in the cost management and the effective improvement of the production organization method could ensure the mine with a scientific development and overall develop ment and could realize the sustainable development of the coal enterprise. |
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| Keywords: | comprehensive unit cost standard cost cost management economic evaluation |
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