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以原煤成本项目和费用构成是否合理为出发点,通过调查和测算,将原煤成本项目中计入成本不足的部分补足,项目不全的补全,不应当计入原煤成本部分从原煤成本中剔除,就是原煤成本合理化。研究原煤成本合理化,对于制订煤炭价格、制定各项经济政策和理顺煤炭工业同其它各部门之间的经济关系是非常重要的。它与通常所说的煤炭企业标准成本或合理成本是不同的,煤炭企业标准成本或合理成本是将技术、装备和自
Based on the reasonable cost of raw coal and the composition of cost, the part of the cost of raw coal calculated as insufficient cost should be supplemented by investigation and calculation. The incomplete compensation should not be included in the cost of raw coal and should not be excluded from the cost of raw coal. Rationalization of raw coal costs. To study the rationalization of raw coal costs is very important for formulating coal prices, formulating various economic policies and rationalizing the economic relations between the coal industry and other departments. It is different from the so-called standard cost or reasonable cost of a coal enterprise. The standard or reasonable cost of a coal enterprise is that technology, equipment, and self