摘要
从对资源成本的概述和煤炭资源成本计量现状的研究入手,结合我国煤炭产业政策,全面阐述了基于空间维度的煤炭企业资源成本测算理论及方法。给出了目前我国吨煤资源成本的预测值区间,为煤炭企业实现完全成本的核算提供了参考依据。
According to research on introduction of resource costs and present status of coal mine resource costs calculation, the author comprehensively elaborated theories and methods of resource costs estimation in coal mine enterprises basing upon spatial dimension which combing China coal industrial policies. The author also provided an interval around the predicted value of China current ton coal resource costs that offering reference frame of realizing completely cost accounting in coal mine enterprises.
出处
《中国煤炭》
北大核心
2015年第7期26-29,共4页
China Coal
关键词
资源成本
成本测算
空间维度
煤炭企业
resource costs, costs estimation, spatial dimension, coal mine enterprise5
