LZ煤矿基于作业的全面成本控制与实践

发布时间：2018-03-09 02:07

本文选题：煤炭企业　切入点：作业管理　出处：《财务与会计》2017年12期 　论文类型：期刊论文

【摘要】：成本控制是管理会计的重要内容,作业成本管理是管理会计的重要工具。本文首先分析LZ煤矿推进全面成本控制过程中遇到的的主要问题,进而引入作业管理理念,构建基于作业的全面成本控制体系,并详细阐述LZ煤矿基于作业的全面成本控制中定额制定、动态预算编制、事前动态预警、成本考核等关键问题的具体解决方法。
[Abstract]:Cost control is an important content of management accounting, and activity-based cost management is an important tool of management accounting. This paper first analyzes the main problems encountered in the process of promoting total cost control in LZ coal mine, and then introduces the concept of activity-based management. The system of total cost control based on activity is constructed, and the specific solutions to the key problems such as quota formulation, dynamic budgeting, pre-warning and cost assessment in LZ coal mine are described in detail.
【作者单位】：山东工商学院会计学院;
【分类号】：F406.72;F426.21

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