井工煤矿目标作业成本管理模式的构建
发布时间：2018-08-02 11:14
【摘要】：井工煤矿正面临着高新技术的快速发展所带来的企业组织方式、管理方式的变革的挑战,应运而生的作业成本管理法适应了社会的发展却也存在着系统之间的作业关联性分析不够及实施成本高的缺点。基于此提出目标成本法与作业成本法的结合来弥补作业成本法的缺点。作业成本管理与目标成本管理结合,以目标成本为导向,以作业成本计算为基础,改进了成本计算方法,提高了成本控制的有效性和成本信息的决策性,迎合了井工煤矿成本管理的实际需求。
[Abstract]:The coal mine is facing the enterprise organization way brought by the rapid development of high technology and the challenge of the change of management mode. The activity based cost management method emerges as the times require to adapt to the development of the society, but also has the shortcomings of the lack of analysis of the operational relevance between the systems and the high cost of implementation. The combination of cost method to make up the shortcoming of activity-based costing. The combination of activity-based cost management and target cost management, guided by target cost, based on the activity based costing, improved the cost calculation method, improved the effectiveness of cost control and the decision of cost information, and catered to the actual demand of the cost management of the well coal mine.
【作者单位】： 中国矿业大学(北京)力学与建筑工程学院;冀中能源张家口矿业集团有限公司;
【分类号】：F406.72;F426.21
[Abstract]:The coal mine is facing the enterprise organization way brought by the rapid development of high technology and the challenge of the change of management mode. The activity based cost management method emerges as the times require to adapt to the development of the society, but also has the shortcomings of the lack of analysis of the operational relevance between the systems and the high cost of implementation. The combination of cost method to make up the shortcoming of activity-based costing. The combination of activity-based cost management and target cost management, guided by target cost, based on the activity based costing, improved the cost calculation method, improved the effectiveness of cost control and the decision of cost information, and catered to the actual demand of the cost management of the well coal mine.
【作者单位】： 中国矿业大学(北京)力学与建筑工程学院;冀中能源张家口矿业集团有限公司;
【分类号】：F406.72;F426.21
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5 骆s，
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