摘要
分析了煤炭企业生产成本发生的行业特点,阐述了煤炭企业应当以历史数据为参考"正推"分解成本管理目标,采取过程成本控制方法,把煤炭企业生产成本的控制重点放在事前预测、事中控制、事后分析上,实现煤炭企业生产成本控制的最优化。
The paper analyzed the industrial characteristics of process cost in coal companies,and explains that coal companies should divide the targets of cost management by means of forward pass based on the reference of historical data,and adopt the method of process cost control.The control of production cost should focus on prediction,spot control,and afterward analysis,and achieve the optimization of production cost control for coal companies.
出处
《中国煤炭》
北大核心
2011年第2期14-16,43,共4页
China Coal
关键词
过程控制
正推
事前预测
事中控制
事后分析
最优化
成本控制
process control
forward pass
prediction
spot control
afterward analysis
optimization
cost control
