矿井成本责任中心核算模式设计

To Design Accounting Mould for Mine Responsibility Cost Centre

从责任成本的原则、责任成本中心的确定、组织机构、凭证账簿责任报告的设计、核算程序和办法、业绩评价等方面出发 ,对矿、科队、班组责任成本进行全面系统地设计和规划 ,具有较强的可操作性 ,对当前矿井成本费用的有效控制 。

From the aspects view such as the principle of responsibility,cost determination of responsibility cost centre,organization,proof account book responsibility report,accout process and outstanding achievement evaluation,systematic plans responsibility cost for coal mine,section and team,it effective controls mine cost at present.