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当前煤矿企业成本会计制度存在的问题主要有:企业成本会计制度不完善;过于注重事中与事后的成本管理,忽视了事前的成本管理;忽视了价值链分析,偏向单一成本控制。煤矿企业成本控制中的会计制度设计主要包括:会计体系的设计;企业责任会计设计;内部控制制度的设计。
At present, the problems of cost accounting system of coal mine enterprises are as follows: the cost accounting system of enterprises is not consummate; the cost management of events and ex post is paid more attention than the ex ante cost management; the analysis of value chain is ignored, and the single cost control is preferred. The design of the accounting system in the cost control of coal mine enterprises mainly includes: the design of the accounting system; the accounting design of corporate responsibility; the design of the internal control system.