回收率因素分析法在煤矿企业成本核算中的运用

Application of Recovery Rate Factor Analysis in Cost Accounting of Coal Mining Enterprises

受到一些不利因素的影响,使煤矿资源在开采时不能得到有效的开采,这种不利因素会给煤矿资源的开采成本带来严重的影响。从煤矿开采、地质实况两个方面介绍了煤矿回收率的影响因素,分析了基于回收率因素分析的煤矿企业成本核算问题,研究了煤矿企业成本核算中因素分析法的应用案例,供同行业人员参考。

The impact of some unfavourable factors on the cost of mining coal resources can have a serious impact on the cost of mining coal resources.The factors affecting the recovery rate of coal mines are introduced from two aspects of coal mining and geological facts,the cost accounting problems of coal mining enterprises based on factor analysis of recovery rate are analysed,and the application cases of the factor analysis method in the cost accounting of coal mining enterprises are studied for the reference of people in the same industry.