本文選題：作業(yè)成本法　切入點(diǎn)：煤炭企業(yè)　出處：《山西大學(xué)》2016年碩士論文

【摘要】：全球能源結(jié)構(gòu)已經(jīng)發(fā)生了較大轉(zhuǎn)變且正在轉(zhuǎn)型,其中煤炭經(jīng)濟(jì)所受波及最為嚴(yán)重。煤炭價格也出現(xiàn)了大幅度的下滑,而煤礦生產(chǎn)的剛性成本并未降低,這導(dǎo)致了急需一套工程控制及成本控制措施,促使煤礦進(jìn)入管理的良性循環(huán)中去。因此,現(xiàn)如今對于煤炭企業(yè)而言,如何建立煤炭行業(yè)內(nèi)有效的管理及控制機(jī)制成為了推動煤炭企業(yè)平穩(wěn)發(fā)展保證國內(nèi)煤炭經(jīng)濟(jì)穩(wěn)定的重要內(nèi)容和重大課題。如何建立一套完整且科學(xué)的成本控制體系,重中之重是建立合理的煤炭核算體系,基于工程控制和管理的角度,健全煤礦工程管理控制體系下合理的核算模型和準(zhǔn)則,進(jìn)而運(yùn)用于煤炭企業(yè)實(shí)際的核算中去,這對于地方的多數(shù)煤礦乃至全國性的民營煤礦企業(yè)具有重要意義。面臨煤炭企業(yè)的停產(chǎn)、減產(chǎn)乃至全國煤炭產(chǎn)量及合理運(yùn)營的現(xiàn)狀下,具有一定的指導(dǎo)作用。針對煤炭企業(yè)生產(chǎn)現(xiàn)狀,面對當(dāng)前煤炭價格難以回升這一難題,在保證剛性成本的前提下,引入工程管理的思想并結(jié)合作業(yè)成本的體系,對煤礦巷道施工過程中面臨的審核難題,深化作業(yè)成本的煤礦審核體系,對煤礦的工程施工過程中從生成作業(yè)源頭進(jìn)行把控,進(jìn)行系統(tǒng)的工程管理和應(yīng)用,從而降低煤炭企業(yè)的剛性成本,提高利潤,增強(qiáng)競爭力。本文以BZ煤礦巷道實(shí)際生產(chǎn)掘進(jìn)過程為研究內(nèi)容,以成本控制為主線,利用作業(yè)成本的經(jīng)典思想作為主導(dǎo)思想,建立了 BZ煤礦全面預(yù)算管理體系,并依此對BZ煤礦工程進(jìn)程中的預(yù)算進(jìn)行控制管理。根據(jù)作業(yè)成本法分析其核算體系的總體框架,成本控制流程,以及預(yù)算目標(biāo)分集,探究最佳施工方法及核算方法,二者相輔相成,驗(yàn)證作業(yè)成本管理對于BZ煤礦的實(shí)際意義,探究其控制機(jī)理,以BZ煤礦為前提建立工程控制體系和理論。緒論部分講述了國內(nèi)外一些企業(yè)的煤炭企業(yè)施工控制及管理現(xiàn)狀,發(fā)現(xiàn)其中存在的問題;第二部引入BZ煤礦主要研究內(nèi)容,以作業(yè)成本法進(jìn)行巷道施工過程中實(shí)時核算并進(jìn)行了系統(tǒng)的剖析,確定其利弊;第三部分在BZ煤礦巷道施工審核基礎(chǔ)上,分析并建立了現(xiàn)有煤礦企業(yè)實(shí)際工程控制和核算方法的理論基礎(chǔ),確定了 BZ煤礦巷道施工的最佳方式,控制施工過程中作業(yè)成本的產(chǎn)生源頭,進(jìn)而核算成本對比成本,建立了 BZ煤礦工程控制和作業(yè)成本控制的系統(tǒng);第四部在分析現(xiàn)有問題的基礎(chǔ)上,建立了煤炭企業(yè)現(xiàn)如今較為理想的審核體系,詳細(xì)論證了煤炭企業(yè)成本控制各環(huán)節(jié)影響基點(diǎn)和控制方法的建立依據(jù);第五部分在BZ煤礦審核基礎(chǔ)上,分析并驗(yàn)證其管理方案建立相應(yīng)工程管理及核算方法,建立相應(yīng)體系,并進(jìn)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.

【學(xué)位授予單位】：山西大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F426.21;F406.72

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