时间驱动作业成本法在煤炭企业的应用研究

Applied Research on the Time-driven ABC Method in Coal Enterprises

伴随着全球经济的一体化发展,企业开始面临全球性竞争,成本管理在竞争中越来越重要。时间驱动作业成本法能反映企业错综复杂的实际情况,通过时间驱动作业成本法计算得到的成本信息的准确性大大提高,它还简化了公司的作业成本财务核算系统。根据当今煤炭企业成本管理的实际状况,将先进的时间驱动作业成本法引入到煤炭企业,使其成本管理更科学合理。

With the integration of global economy, enterprises are faced with global competition; cost management is more and more im- pertant in the competition. Time-driven activity-based costing can reflect the actual situation of enterprise perplexing, calculated through the time-driven, activity-based costing cost information accuracy is greatly ＂improved; it also simplifies the operation cost accounting sys- tems. According to the actual condition of the coal enterprise cost management, advanced Time-Driven Activity-based Costing into coal enterprise, makes the cost management more scientific and reasonable.