本文關(guān)鍵詞： 選煤廠 作業(yè)成本核算 實(shí)例分析　出處：《山西煤炭管理干部學(xué)院學(xué)報(bào)》2016年01期 　論文類型：期刊論文

【摘要】：本論文主要以山西焦煤集團(tuán)官地礦選煤廠某月份的成本為例,對(duì)官地礦選煤廠的作業(yè)成本核算做一個(gè)實(shí)例分析。指出了選煤企業(yè)中存在的成本管理問題,并對(duì)選煤企業(yè)作業(yè)成本管理進(jìn)行了可行性分析。將選煤廠的作業(yè)流程分為9個(gè)作業(yè)中心,詳細(xì)闡述了選煤企業(yè)作業(yè)成本核算步驟,并與傳統(tǒng)成本法計(jì)算成本進(jìn)行了差異分析。
[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.
【作者單位】： 忻州市煤炭設(shè)計(jì)研究院;
【分類號(hào)】：F426.21;F406.7

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