摘要
为从根本上克服传统成本法的缺陷,同时给企业成本管理提供准确信息,煤矿企业成本核算引入作业成本法加强成本管理已成必然趋势。本文首先对煤矿企业应用作业成本法进行了可行性分析,然后通过案例探索了煤矿企业实施作业成本法的步骤和方法,提出了原煤和精煤的作业成本核算思路。
In order to solve the shortcoming of traditional costing method and provide exact information for cost controlling, implementing Activity -based Costing Method in coal mining enterprises has already become certain trend. It is firstly analyzed the feasibility and application of Activity - based Costing Method in coal mining enterprises in this article, then it is studied on the steps and methods of implementing activity - based costing method in coal mining enterprises through cases, and accounting thoughts on activity - based costing method are proposed about raw coal mining and head coal mining separately.
出处
《华北科技学院学报》
2012年第1期93-96,共4页
Journal of North China Institute of Science and Technology
关键词
作业成本法
煤矿企业
应用
Activity -based Costing method, coal mining enterprises, application
