煤炭企业成本性态划分与作业成本的思考

Thoughts on the Cost Behavior and Operation Cost of Coal Mine Enterprises

科学的成本性态划分与作业成本法相结合,是在全成本范围内充分考虑长期成本与短期成本、有效作业与无效作业、可控成本与半可控成本及不可控成本,旨兼顾长期效益与短期效益相结合,区分价值创造和无效作业,有效产量区间内设置合理成本直线线性动态关系,有的放矢地进行事前成本预算、事中成本监控与核算、事后成本分析与考核,全过程成本控制,提高投入产出比,增加企业效益。

Combined the cost behavior with operation cost scientifically is fully considering the cost of long-term and short-term, effective operation and invalid operation, controllable cost and half a controllable and uncontrollable costs, which its purport is to combine the long-term and short-term benefits, distinguish value creation and invalid operation. Setting reasonable linear dynamic relationship in the effective production and do budgets with purpose. The cost analysis and assessment in the whole process of cost control is to improve the input-output ratio and increase enterprise benefit.