选煤厂作业成本核算的实例分析

发布时间：2018-02-09 10:24

本文关键词： 选煤厂作业成本核算实例分析　出处：《山西煤炭管理干部学院学报》2016年01期 　论文类型：期刊论文

【摘要】：本论文主要以山西焦煤集团官地矿选煤厂某月份的成本为例,对官地矿选煤厂的作业成本核算做一个实例分析。指出了选煤企业中存在的成本管理问题,并对选煤企业作业成本管理进行了可行性分析。将选煤厂的作业流程分为9个作业中心,详细阐述了选煤企业作业成本核算步骤,并与传统成本法计算成本进行了差异分析。
[Abstract]:In this paper, taking the cost of a month in Guanshan Coal preparation Plant of Shanxi Coking Coal Group as an example, an example is given to analyze the cost accounting of Guanguo Coal preparation Plant, and the problems of cost management in coal preparation enterprises are pointed out. The operation process of coal preparation plant is divided into nine operation centers, and the steps of activity cost accounting in coal preparation enterprise are described in detail, and the difference between the cost calculation of coal preparation enterprise and the traditional cost calculation method is analyzed.
【作者单位】：忻州市煤炭设计研究院;
【分类号】：F426.21;F406.7

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