煤炭企业材料综合单耗在财务管理中的应用

Application of Comprehensive Material Unit Consumption to Financial Management of Coal Enterprise

深入分析了煤炭行业材料消耗的特性以及相关生产指标之间的内在联系,在财务信息基础上,引入"材料综合单耗"系数指标;利用该指标可发现企业材料成本管理及生产作业计划中存在的问题和不足,提高材料的综合利用效果,从而不断提升企业的可持续发展能力。

With a deep analysis on the material consumption features in the coal industry and the internal relations between the related production indexes, base on the financial information, a coefficient index of ＂comprehensive material unit consump-tion＂ was introduced. With the available financial data, the factor analysis method was applied to find the problems and short-ages existed in the material cost management and production operation planning of the enterprises and to improve the compre-hensive utilization effect of the material in order to continuously upgrade the sustainable development capacity of the enter-prise.