煤炭完全生产成本的构成分析

The Constitution Analysis of Coal Production full Cost

通过对我国煤炭企业成本核算现状及煤炭企业成本核算体系中存在问题的分析,说明分析煤炭完全生产成本构成的重要性。煤炭完全生产成本应该包括资源成本、基本生产成本、生态环境成本、安全成本以及可持续发展成本等,并对各自的构成作了详细的分析。最后通过实例分析,说明煤炭行业不是暴利行业,得出为了全面完整的反映煤炭的真实价值,应该增加生态环境成本、安全成本,资源成本等的结论。

Through the analysis of the status quo of Chinese coal enterprises＇ cost accounting and the existing problems in cost accounting sys- tem,this paper points out the importance of analyzing the full coal cost. The full cost should include resource cost, basal procuction cost, safety cost, environmental cost and continuable development cost etc. And their own constitution are analyzed in detail. Finally, this paper makes clear that coal enterprises cann＇t rake in exorbitant profits by analyzing a practical case and draw a conclusion that we should increase envi- ronmental cost,safety cost and resource cost to reflect the truly value of coal fully and completely.