作业成本法在煤矿材料成本管理中的应用——以石圪台煤矿为例

Application of activity-based costing in coal mine material cost management——Taking Shigetai Coal Mine as an example

材料消耗在煤矿企业生产投入中占据很大比重。因此,材料成本是影响煤矿生产成本和经济效益的关键因素。煤矿企业历来十分重视材料成本管理以期降本增效,提升企业竞争力。文章以石圪台煤矿为例,探讨了作业成本法在煤矿材料成本管理中的应用,通过作业及作业中心认定、材料消耗动因选择与计量、将材料成本按作业及作业中心进行汇集、材料成本信息分析与应用等环节,进行材料成本核算和管控。相比传统的成本核算方式,作业成本法有助于建立起作业和材料消耗的因果关系数据,能够更准确地反映生产过程中的材料实际消耗,帮助企业从成本动因角度更好地归集和计算材料成本,具备很好的管理决策支持作用和材料成本管控效果。

Material consumption accounts for a large proportion in the inputs of production in coal mine enterprises.Therefore, material cost is a key factor affecting coal mine production cost and economic benefits.Coal mine enterprises have always attached great importance to material cost management in order to reduce costs and increase efficiency and enhance enterprise competitiveness.Taking Shigetai Coal Mine as an example, this study discusses the application of activity-based costing in coal mine material cost management.Perform material cost accounting and control through the identification of activities and activity centers, the selection and measurement of material consumption cost drivers, the accumulation of material costs according to activity center cost pools, and the analysis and application of material cost information.Compared with the traditional material cost accounting method, activity-based costing has a better role in material cost management decision, which helps to establish the relationships between activities and material to reflect the actual material consumption in the production process, and helps to effectively control material costs from the perspective of cost drivers, it has good management decision support function and material cost control effect.