摘要
煤炭具有材料消耗不构成产品实体的特性,常规的成本管理方法无法深入有效的对其进行管理。通过对煤炭成本构成要素进行深入分析,按照煤炭生产的作业过程,对成本项目进行细化分解,使成本责任层次划分更加清晰,成本项目更加具体,成本对象更加明确,成本责任考核主体更加确定,成本考核更加透明、规范,促进煤炭企业提升精细化核算水平。
Coal would have the material consumption features with no product entity formed and the conventional cost management method could not be applied to effectively manage coal. With a deep analysis conducted on the coal cost component factors, according to the operation process of the coal production, a refined resolution was conducted on the cost items. Thus the division of the cost responsibility levels would be clearer, the cost items would be more certain, the cost objects would be definite, the cost responsibility assessed entity would be certain and the cost assessment would be more transparent and standardized to promote the coal enterprise to upgrade the refined accounting level.
出处
《煤炭经济研究》
2015年第3期79-82,共4页
Coal Economic Research
关键词
精细化
核算模型
对标管理
煤炭企业
refined
accounting model
benchmarking management
coal enterprise
