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现如今,科学技术发展迅猛,先进的生产制造技术也在不断革新,其直接导致了直接人工费用的大幅度减少,但同时也令间接费用以多样化形式剧增,这样就使得传统的成本核算方法和成本管理方法不得不面对新的挑战,于是作业成本法,即Activity Based Costing,应运而生。它的优点在于其克服了传统的成本计算方法对成本的扭曲,相反可以为成本管理提供相对准确的信息。为此本文依据作业成本法为基本理论,以深入调查研究煤炭企业的实际情况,其目前所处的行业形势以及外部市场的竞争环境为基础前提,建立包括经营性和战略性作业成本管理两个层面的成本管理体系,研究煤炭企业成本管理控制问题。
Nowadays, with the rapid development of science and technology and advanced manufacturing technologies, innovations are constantly being made. This directly leads to a drastic reduction in direct labor costs, but at the same time drastically increases indirect costs in diversified forms, thus making the traditional cost accounting Methods and cost management methods have to face the new challenges, so Activity-Based Costing, Activity-Based Costing, came into being. Its advantage is that it overcomes the distortions of costs by traditional costing methods and instead provides relatively accurate information for cost management. Therefore, based on the ABC method as the basic theory, based on in-depth investigation and study of the actual situation of the coal industry, the current situation of the industry and the competitive environment of the external market, this paper establishes two operational and strategic operating cost management Level cost management system to study the issue of coal enterprise cost management control.