六合公司原煤生产成本评价体系研究

发布时间：2018-02-16 13:58

本文关键词： 原煤生产成本层次分析法灰色-模糊综合评价模型成本评价　出处：《河北工程大学》2014年硕士论文　论文类型：学位论文

【摘要】：原煤生产成本是一个企业成本运行重要指标，它为煤炭企业在成本有效控制提供重要数据依据，如何有效的去评价原煤生产成本是降低企业成本的途径之一，也是提高企业核心竞争力和增加企业效益的手段之一。依据我国财政部2006年出台的新会计准则和财务通则，原煤生产成本将原煤生产过程所产生的一切费用都纳入其中。然而在实际生产过程中对原煤生产成本产生影响的指标因素复杂而且多变，对原煤生产成本进行评价，应该辅以生产过程成本评价较为科学。原煤生产成本是原煤成本的重要组成部分，成本在煤矿的企业竞争中占有着重要的作用。因此如何降低煤矿企业成本越来越被更多人重视，原煤生产成本作为原煤成本的重要组成部分相关方面的研究还比较少。本文首先将应用的相关理论进行了详尽的阐述，在此基础上对原煤生产成本的主要构成进行了深度挖掘，界定出了影响原煤生产成本的主要因素。继而，依据这些主要影响因素建立了指标体系，采用定性定量的分析方法，，运用层次分析法（AHP）得出影响因素及其子因素的权重，较好的反映了个影响因素对煤矿企业原煤生产成本影响的重要程度，并进行了一致性检验。本文最后深入分析了灰色-模糊综合评价模型，结合煤矿企业实际情况，构建了煤矿企业原煤生产成本灰色-模糊综合评价模型，以六合公司为例，对其原煤生产成本进行了灰色-模糊综合评价，评价结果为“较好”。论文研究结果对我国原煤生产成本评价的进一步研究和对降低我国煤矿企业原煤生产成本具有一定的借鉴意义，对六合公司原煤生产成本的评价结果有助于降低该矿的原煤生产成本，对其他煤矿的成本控制及管理具有一定的参考价值。
[Abstract]:Raw coal production cost is an important index of enterprise cost operation. It provides important data basis for coal enterprise to control cost effectively. How to evaluate raw coal production cost effectively is one of the ways to reduce enterprise cost. It is also one of the means to improve the core competitiveness of enterprises and increase the efficiency of enterprises. According to the new accounting standards and general financial principles issued by the Ministry of Finance in 2006, The cost of raw coal production includes all the costs incurred in the process of raw coal production. However, in the actual production process, the index factors affecting the cost of raw coal production are complex and changeable, so the cost of raw coal production is evaluated. This should be supplemented by a more scientific evaluation of production process costs. Raw coal production cost is an important part of raw coal cost, and cost plays an important role in the competition of coal enterprises. Therefore, more and more people pay attention to how to reduce the cost of coal mining enterprises. The research on raw coal production cost as an important part of raw coal cost is relatively few. Firstly, the relevant theories are elaborated in detail, and on this basis, the main components of raw coal production cost are deeply excavated. The main factors affecting the production cost of raw coal are defined. Then, the index system is established according to these main influencing factors, and the weight of the influencing factors and its sub-factors are obtained by using the qualitative and quantitative analysis method and the analytic hierarchy process (AHP). It reflects the important degree of the influence factors on the raw coal production cost of coal mining enterprises, and carries on the consistency test. Finally, this paper deeply analyzes the grey fuzzy comprehensive evaluation model, combined with the actual situation of the coal mine enterprises. The grey fuzzy comprehensive evaluation model of raw coal production cost in coal mining enterprises is constructed. Taking Liuhe Company as an example, the grey fuzzy comprehensive evaluation of raw coal production cost is carried out, and the evaluation result is "better". The results of this paper are helpful to the further study of raw coal production cost evaluation in China and to the reduction of raw coal production cost in coal mining enterprises in China. The evaluation result of raw coal production cost of Liuhe Company is helpful to reduce the raw coal production cost of this mine and has certain reference value to the cost control and management of other coal mines.
【学位授予单位】：河北工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.72

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