摘要
将全面管理的思想应用到成本管理中,通过整合全面预算管理、作业成本法、定额管理等几种成本管理方法,构建了煤炭企业全面成本管理体系,包括组织及职责子体系、作业定额子体系、全面预算子体系、核算控制子体系、绩效考核子体系和信息化建设子体系。
Total management idea is applied to the cost management by the integration of total budget management, activity cost method, quota management and so on. Establishes the system of total cost management for coal enterprise, including the organization and responsibility system, quota system, total budget system, accounting control system, performance evaluation system and construction of information-based system.
出处
《煤炭技术》
CAS
北大核心
2015年第10期323-325,共3页
Coal Technology
关键词
煤炭企业
成本管理
体系
coal enterprises
cost management
system
