基于作业成本法的BZ煤矿巷道施工项目成本控制研究

发布时间：2018-04-09 13:12

本文选题：作业成本法　切入点：煤炭企业　出处：《山西大学》2016年硕士论文

【摘要】：全球能源结构已经发生了较大转变且正在转型,其中煤炭经济所受波及最为严重。煤炭价格也出现了大幅度的下滑,而煤矿生产的刚性成本并未降低,这导致了急需一套工程控制及成本控制措施,促使煤矿进入管理的良性循环中去。因此,现如今对于煤炭企业而言,如何建立煤炭行业内有效的管理及控制机制成为了推动煤炭企业平稳发展保证国内煤炭经济稳定的重要内容和重大课题。如何建立一套完整且科学的成本控制体系,重中之重是建立合理的煤炭核算体系,基于工程控制和管理的角度,健全煤矿工程管理控制体系下合理的核算模型和准则,进而运用于煤炭企业实际的核算中去,这对于地方的多数煤矿乃至全国性的民营煤矿企业具有重要意义。面临煤炭企业的停产、减产乃至全国煤炭产量及合理运营的现状下,具有一定的指导作用。针对煤炭企业生产现状,面对当前煤炭价格难以回升这一难题,在保证刚性成本的前提下,引入工程管理的思想并结合作业成本的体系,对煤矿巷道施工过程中面临的审核难题,深化作业成本的煤矿审核体系,对煤矿的工程施工过程中从生成作业源头进行把控,进行系统的工程管理和应用,从而降低煤炭企业的刚性成本,提高利润,增强竞争力。本文以BZ煤矿巷道实际生产掘进过程为研究内容,以成本控制为主线,利用作业成本的经典思想作为主导思想,建立了 BZ煤矿全面预算管理体系,并依此对BZ煤矿工程进程中的预算进行控制管理。根据作业成本法分析其核算体系的总体框架,成本控制流程,以及预算目标分集,探究最佳施工方法及核算方法,二者相辅相成,验证作业成本管理对于BZ煤矿的实际意义,探究其控制机理,以BZ煤矿为前提建立工程控制体系和理论。绪论部分讲述了国内外一些企业的煤炭企业施工控制及管理现状,发现其中存在的问题;第二部引入BZ煤矿主要研究内容,以作业成本法进行巷道施工过程中实时核算并进行了系统的剖析,确定其利弊;第三部分在BZ煤矿巷道施工审核基础上,分析并建立了现有煤矿企业实际工程控制和核算方法的理论基础,确定了 BZ煤矿巷道施工的最佳方式,控制施工过程中作业成本的产生源头,进而核算成本对比成本,建立了 BZ煤矿工程控制和作业成本控制的系统;第四部在分析现有问题的基础上,建立了煤炭企业现如今较为理想的审核体系,详细论证了煤炭企业成本控制各环节影响基点和控制方法的建立依据;第五部分在BZ煤矿审核基础上,分析并验证其管理方案建立相应工程管理及核算方法,建立相应体系,并进行展望。
[Abstract]:The global energy structure has undergone great changes and are in transition, in which coal economy affected most seriously. Coal prices also showed a dramatic decline, and rigid cost of coal production did not decrease, which leads to the need of a project control and cost control measures, to promote coal into a virtuous cycle in the management. Therefore, now for the coal enterprises, how to establish the management of coal industry and become the effective control mechanism to promote the stable development of the coal enterprises to ensure the important content and important task of domestic coal economic stability. How to establish a scientific and complete system of cost control, priority among priorities is to establish reasonable coal accounting system. Project control and management based on the perspective of accounting model and criterion of reasonable perfect mine project management control system, and then applied to the actual coal enterprises in accounting Go, this is very important for the majority of mine local and national private coal enterprises. Facing the coal enterprise production status, production and national coal production and reasonable operation, has a guiding role. In view of the present situation of coal production enterprises, in the face of the current coal prices is difficult to pick up this problem, under the premise of ensuring rigid cost under the introduction of project management concept and operation cost of the system, the audit problems in process of coal roadway construction in coal mine, deepening the audit system operation cost, the engineering construction in the process of coal generated from the source to control the operation, project management and Application system, thereby reducing the rigid cost of coal enterprises. To improve profitability, and enhance competitiveness. Based on the BZ actual production of coal mine roadway excavation process as the research content, the cost control as the main line, the use of cost The classical idea of the dominant ideology, the establishment of a comprehensive budget management system based on BZ and BZ coal mine, coal mine project in the process of budget control and management. According to the general framework of the accounting system of activity-based costing, cost control process, and budget target diversity, research methods and the accounting method of the best construction, the two complement each other, to verify the operation cost management is of practical significance for BZ coal mine, to explore the control mechanism in BZ coal mine is the premise of establishing engineering control system and theory. The introduction part describes some domestic and foreign enterprises of coal enterprise construction control and management status, find the problems; second BZ coal mine introduced the main research contents, the activity-based cost in real time in the process of accounting of roadway construction and system analysis, determine its advantages and disadvantages; the third part in the BZ coal mine roadway construction audit on the basis of analysis and construction The theory foundation of existing coal mine engineering control and accounting methods, to determine the best way to BZ coal mine roadway construction, source of activity cost control in the construction process, and cost accounting cost comparison, established the BZ coal mine engineering control and cost control system; fourth on the basis of the analysis of the existing problems on now, the establishment of coal enterprise ideal examination system, a detailed demonstration of the effect of each link is established based on the starting point and method for controlling the cost of coal enterprises; in the fifth part of the BZ coal mine audit based on the analysis and verification of the management plan to establish the corresponding project management and accounting method, set up a corresponding system, and prospects.

【学位授予单位】：山西大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.21;F406.72

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