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结合矿井情况设定标准成本目标,通过经济价值评价和配比性原则,按照成本要素和作业成本方法,对矿井实际单位成本进行综合调整,客观反映矿井当期的成本状况。通过与标准成本差异进行比对分析,挖掘成本管理中存在的问题和不足,有效改进生产组织方法,确保矿井更加注重科学发展、统筹发展,实现煤炭企业的可持续发展。
According to the objective of setting standard cost according to mine conditions, the actual unit costs of mines are adjusted comprehensively according to the cost factor and operating cost method through economic value evaluation and matching principle to objectively reflect the current cost status of mines. Through the comparison with the standard cost differences, we can excavate the problems and deficiencies in the cost management, improve the methods of production organization effectively, and ensure that the mines pay more attention to the scientific development, co-ordinate development and realize the sustainable development of the coal mines.