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标准成本会计是成本会计学的重要内容,是改善企业经营管理的一个有效工具。在我国有一些企业通过应用这种成本制度,提高了经济效益。本文拟从矿山生产的特点,探讨标准成本会计的应用问题。一采矿生产的劳动对象是处于固定状态的自然矿藏,劳动者利用劳动手段环绕固定的劳动对象进行循环生产作业。整个生产过程中提升与运输量大,生产准备周期长。采掘作业主要材料的消耗有助于产品形成,但不构成产品实体。由于矿产资源属非再生,因此对矿山的开采设计、产量质量、边际品位、资源利用等等,较加工工业更须通盘考虑,以求最佳社会经济效益。矿山成本核算方法的特
Standard cost accounting is an important part of cost accounting, and it is an effective tool for improving business management. In China, some companies have increased their economic efficiency by applying this cost system. This article plans to discuss the application of standard cost accounting from the characteristics of mine production. The labor object of a mining production is a natural mineral deposit that is in a fixed state. The laborer uses labor means to carry out circular production operations around a fixed labor object. The entire production process has a large amount of lifting and transportation, and a long production preparation cycle. The consumption of the main materials of the excavation work helps the formation of the product but does not constitute a product entity. As the mineral resources are non-renewable, the mining design, production quality, marginal grade, and resource utilization of the mines must be considered more comprehensively than the processing industries in order to achieve the best social and economic benefits. Mine cost accounting method