| 作业成本法在煤矿企业的应用思路探究 |
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| 引用本文： | 山俊松.作业成本法在煤矿企业的应用思路探究[J].华北科技学院学报,2012(1):93-96. |
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| 作者姓名： | 山俊松 |
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| 作者单位： | 辉南县财政局,吉林辉南135100 |
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| 摘 要： | 为从根本上克服传统成本法的缺陷,同时给企业成本管理提供准确信息,煤矿企业成本核算引入作业成本法加强成本管理已成必然趋势。本文首先对煤矿企业应用作业成本法进行了可行性分析,然后通过案例探索了煤矿企业实施作业成本法的步骤和方法,提出了原煤和精煤的作业成本核算思路。
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| 关 键 词： | 作业成本法 煤矿企业 应用 |
Exploring on application thought of Activity- based Costing Method in coal mining enterprises |
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| SHAN Junsong.Exploring on application thought of Activity- based Costing Method in coal mining enterprises[J].Journal of North China Institute of Science and Technology,2012(1):93-96. |
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| Authors: | SHAN Junsong |
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| Institution: | SHAN Junsong ( Finance Bureau of Huinan county, Huinan Jilin 135100) |
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| Abstract: | In order to solve the shortcoming of traditional costing method and provide exact information for cost controlling, implementing Activity -based Costing Method in coal mining enterprises has already become certain trend. It is firstly analyzed the feasibility and application of Activity - based Costing Method in coal mining enterprises in this article, then it is studied on the steps and methods of implementing activity - based costing method in coal mining enterprises through cases, and accounting thoughts on activity - based costing method are proposed about raw coal mining and head coal mining separately. |
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| Keywords: | Activity -based Costing method coal mining enterprises application |
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