煤炭企业作业成本法的实施步骤研究

Study on the Implementation Steps of Operational Costing Method in Coal Enterprises

在煤炭企业成本核算管理工作开展阶段,作业成本法的应用可以提高成本核算的整体质量。为了能够对作业成本法的应用情况有更为全面的了解,以某煤炭企业作为研究背景,在探讨该企业经营情况以及成本核算现状的同时,对成本作业法的实施步骤进行了探讨,希望能够为相关工作人员提供参考。

In the stage of cost accounting management in coal enterprises,the application of the operation cost method can improve the overall quality of cost accounting.In order to have a more comprehensive understanding of the application of the job costing method,a coal enterprise is used as the background of the study,and the steps of the implementation of the job costing method are discussed in the context of the operation of the enterprise and the current situation of cost accounting.