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(一) 加强煤炭企业的成本管理与核算,是实行全面经济核算制和全面经济责任制的核心。产品成本是考核企业经济效果的主要指标。降低成本是企业经济效益的综合反映。成本属于价值范畴,产品的价值构成,包括生产过程中耗费的生产资料的价值转移(C),劳动者为自己的必要劳动所创造的价值(V),和劳动者为社会劳动所创造的价值(m)等三部分。已耗费的生产资料的价值和劳动者为自己劳动所创造的价值(C+V)两部分是形成产品成本的基础。倘若一个企业消耗的劳动量(C+V)超出了社会必要劳动量,超出
(1) Strengthening the cost management and accounting for coal enterprises is the core of implementing a comprehensive economic accounting system and an overall economic responsibility system. Product cost is to assess the economic efficiency of the main indicators. Reduce costs is a comprehensive reflection of the economic efficiency of enterprises. The cost belongs to the category of value. The value composition of a product includes the value transfer (C) of the means of production consumed in the production process, the value created by the worker for his own necessary labor (V), and the value created by the worker for social labor (m) and other three parts. The value of consumed means of production and the value (C + V) that laborers create for their own labor form the basis for the cost of the product. If the amount of labor consumed by an enterprise (C + V) exceeds the amount of labor necessary for the society, it exceeds