本文選題：作業(yè)成本法　切入點：作業(yè)鏈　出處：《內(nèi)蒙古大學(xué)》2013年碩士論文

【摘要】：煤炭企業(yè)屬于采掘業(yè),受行業(yè)、員工結(jié)構(gòu)等多方面影響,其成本管理長期處于粗放式管理水平。近幾年,煤炭市場的形勢發(fā)生了較大變化,在剛剛度過十年“黃金期”后就走入了拐點,煤炭企業(yè)必須積極轉(zhuǎn)變發(fā)展方式,順應(yīng)國家調(diào)整經(jīng)濟結(jié)構(gòu)、加快轉(zhuǎn)變經(jīng)濟發(fā)展方式的潮流,而提高企業(yè)管理水平是轉(zhuǎn)型發(fā)展成功的基礎(chǔ)。作業(yè)成本法是一種通過對所有作業(yè)活動進行追蹤動態(tài)反映,計量作業(yè)和成本對象、評價作業(yè)業(yè)績和資源的利用情況的成本計算和管理方法,其核心是“作業(yè)消耗資源,產(chǎn)品消耗作業(yè)”。 煤礦企業(yè)實施作業(yè)成本法加強成本管理,可以將生產(chǎn)過程按照作業(yè)進行劃分和定義,從生產(chǎn)作業(yè)環(huán)節(jié)入手,將每個作業(yè)環(huán)節(jié)的人、機、物、料等資源消耗作為成本控制目標(biāo),通過開采工序間的流程控制,改善成本動因,優(yōu)化資源配置,不斷改進工作質(zhì)量,降低資源消耗,提高勞動效率。論文是以作業(yè)成本法在風(fēng)水溝煤礦的應(yīng)用作為研究對象,嘗試在煤炭企業(yè)中實施作業(yè)成本法,發(fā)揮作業(yè)成本法的優(yōu)勢,針對目前煤炭企業(yè)在傳統(tǒng)成本法下核算存在的成本信息扭曲現(xiàn)象、成本管理薄弱的情況,提出有效的改進措施,實現(xiàn)煤炭成本管理精細化,提升企業(yè)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.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275.3;F426.21

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本文編號：1710869