煤炭企业基于管理的作业成本核算应用研究

Applied Research on Activity-Based Costing Accounting in Coal Enterprises Based on Management

煤炭企业价格完全放开,煤炭企业的竞争更加激烈。成本核算是手段,管理才是目的。为了满足多层次、多角度的成本管理的需要,改革传统的成本核算方法、采用先进的作业成本核算成为必然。在此基础上,提出了煤炭企业的成本管理模式,并详细地研究了作业成本在煤炭企业成本核算方面的具体应用。

With the full range of price opening in coal enterprises, their competition is becoming increasingly fierce. Cost accounting is the means of accomplishing management. In order to satisfy the demands of multilevel and multi-angle cost management, it is a must to reform the traditional cost accounting methods and to apply advanced activity-based costing accounting methods. This is the base on which the cost management module in coal enterprises is proposed and its practical application to cost accounting is deliberated in great details.