煤炭开采成本核算与改革对策

Coal mining enterprises cost accounting and Reform countermeasure

以山西省晋中市几个典型煤矿为例,通过对煤矿装备水平、开采工艺及成本等因素分析,总结出不同生产工艺情况下装备投资与吨煤成本的关系;分析了煤矿装备、生产工艺及其成本核算对煤炭企业发展的重要性;从科学发展观的角度出发,提出完善煤矿企业成本核算、提高吨煤效益、适应改革需要的对策建议。

Taking typical coal mine in Shanxi Jinzhong city as an example, based on coal mining technique and equipment level, cost, analyzes the factors such as different production craft equipment investment situation with tons of coal cost, this paper analyzes the relationship of coal production technology and equipment, the cost of coal enterprise development, from the importance of scientific development view, improve coal enterprises, improve tons of coal cost accounting reform benefits, need countermeasures and Suggestions.