摘要
结合矿井情况设定标准成本目标,通过经济价值评价和配比性原则,按照成本要素和作业成本方法,对矿井实际单位成本进行综合调整,客观反映矿井当期的成本状况,并通过与标准成本差异进行比对分析,挖掘成本管理中存在的问题和不足,有效改进生产组织方法,确保矿井更加注重科学发展、统筹发展。
A standard cost target was set up in combined with the mine condition.With the economic value evaluation and the proportion principle,according to the cost factor and the operation cost method,a comprehensive adjustment was conducted on the actual unit cost of the mine and the present cost status of the mine could be objectively showed.With the comparison analysis on the differential of the standard cost,the problems and shortage existed in the cost management and the effective improvement of the production organization method could ensure the mine with a scientific development and overall develop ment and could realize the sustainable development of the coal enterprise.
出处
《煤炭经济研究》
2013年第12期89-93,共5页
Coal Economic Research
关键词
综合单位成本
标准成本
成本管理
经济评价
comprehensive unit cost
standard cost
cost management
economic evaluation
