风水沟煤矿作业成本法的应用研究

发布时间：2018-04-04 17:04

本文选题：作业成本法　切入点：作业链　出处：《内蒙古大学》2013年硕士论文

【摘要】：煤炭企业属于采掘业,受行业、员工结构等多方面影响,其成本管理长期处于粗放式管理水平。近几年,煤炭市场的形势发生了较大变化,在刚刚度过十年“黄金期”后就走入了拐点,煤炭企业必须积极转变发展方式,顺应国家调整经济结构、加快转变经济发展方式的潮流,而提高企业管理水平是转型发展成功的基础。作业成本法是一种通过对所有作业活动进行追踪动态反映,计量作业和成本对象、评价作业业绩和资源的利用情况的成本计算和管理方法,其核心是“作业消耗资源,产品消耗作业”。煤矿企业实施作业成本法加强成本管理,可以将生产过程按照作业进行划分和定义,从生产作业环节入手,将每个作业环节的人、机、物、料等资源消耗作为成本控制目标,通过开采工序间的流程控制,改善成本动因,优化资源配置,不断改进工作质量,降低资源消耗,提高劳动效率。论文是以作业成本法在风水沟煤矿的应用作为研究对象,尝试在煤炭企业中实施作业成本法,发挥作业成本法的优势,针对目前煤炭企业在传统成本法下核算存在的成本信息扭曲现象、成本管理薄弱的情况,提出有效的改进措施,实现煤炭成本管理精细化,提升企业管理水平。
[Abstract]:The cost management of coal enterprises is in extensive management level for a long time because of the influence of industry and employee structure.In recent years, the situation in the coal market has undergone great changes. After just passing through the "golden period" of ten years, coal enterprises have entered an inflection point. Coal enterprises must actively change their mode of development and conform to the state's readjustment of the economic structure.Speeding up the trend of changing the mode of economic development, and improving the level of enterprise management is the foundation of successful transformation and development.Activity-Based costing (ABC) is a method of cost calculation and management, which can reflect all activities dynamically, measure activities and cost objects, evaluate the performance of activities and the utilization of resources. The core of the method is: "activities consume resources," the core of which is: "activities consume resources," the core of which is "activities consume resources,"Product consumption operation.The implementation of activity-based costing in coal mining enterprises to strengthen cost management can divide and define the production process according to the activities, start with the production activities, and take the consumption of resources, such as people, machines, materials, etc., in each operation link as the cost control objective.Through the process control between the mining processes, the cost driver is improved, the resource allocation is optimized, the working quality is improved, the resource consumption is reduced, and the labor efficiency is raised.This paper takes the application of Activity-based costing in Fengshuigou Coal Mine as the research object, and tries to implement Activity-based costing in coal enterprises to give full play to the advantages of Activity-Based costing.In view of the existing cost information distortion and weak cost management in coal enterprises under the traditional costing method, the effective improvement measures are put forward to realize the fine coal cost management and improve the management level of enterprises.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F426.21

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