作业成本法在石圪台选煤厂的探索和应用

Exploration and application of activity-based costing in Shigetai Coal Preparation Plant

介绍了石圪台选煤厂成本管理中存在的问题,将传统的成本管理方法与作业成本法进行了对比,在充分分析作业成本法在选煤厂实施可行性的基础上,提出了石圪台选煤厂实施作业成本法的具体方案及基本过程;石圪台选煤厂通过作业成本法的实施,可以有效指导实际生产和成本管理,为实现产品组合、品种结构效益最大化提供了决策支持,提高了成本管理水平。

This paper introduces the problems of cost management in Shigetai Coal Preparation Plant,compares the traditional cost management with the activity-based costing. Based on a thorough feasibility analysis of the activitybased costing applied in the coal preparation plant, the specific plan and basic process is proposed for the activity-based costing implementation in the Shigetai Coal Preparation Plant. The practice has shown that it can effectively guide the actual production and the cost management,and provide the decision support for the maximum benefit of the product portfolio and variety structure,and the cost management level is improved.