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下面引入计算的例子以说明确定所列各个因素对成本的影响。1、产煤量的变化在生产费用中,与产煤量不直接有关的劳动和材料费(固定费用)占很大比重。这些费用的数值,应对每个矿井根据各项支出和整个企业的计划指标来确定。固定费用的比重逐年加以确定(在所列的例子中,固定费用的比重取总费用的60%)。由于实际产量和计划的偏差而引起的吨煤成本变化为:
The following is a calculation example to illustrate the impact of determining each of the listed factors on costs. 1, changes in coal production In the production costs, with the amount of coal does not directly related to labor and materials costs (fixed costs) accounted for a large proportion. The value of these costs should be determined for each mine based on various expenditures and plan indicators for the entire enterprise. The share of fixed costs is determined year by year (in the example shown, the share of fixed costs is 60% of the total cost). The change in tonne coal costs due to actual production and planned deviations is: