摘要
成本计算是煤矿企业财务的核心问题。文章以煤矿企业铁路物流运输成本为基础,结合企业库存情况,以煤矿运输成本最优为研究目的,将煤矿企业铁路运输和库存联合起来利用系统分析方法,利用煤矿成本一体化策略解决企业煤炭库存和运输周期问题,并构建了运输成本一体化模型,通过实例应用验证了模型的适用性和有效性。为煤矿企业运输部门财务问题分析提供了有效的途径。
The cost calculation is the core problem in coal mine enterprise financial. This paper is based on the transportation cost of coal enterprises of railway logistics, combined with the enterprise inventory, in coal transportation cost optimal for research purposes, the coal mine enterprise railway transportation and inventory together using system analysis method, using the coal mine cost integration strategy to solve the enterprise of coal transportation and inventory cycle, and constructs the transportation cost integration model, through the application. Verify the model's applicability and effectiveness. It provides an effective way for analysis of transportation departments of coal enterprise financial problems.
出处
《煤炭技术》
CAS
北大核心
2014年第1期243-244,共2页
Coal Technology
关键词
运输成本
财务
煤矿企业
cost of transportation
finance
coal mining enterprises