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针对我国煤炭企业成本管理存在的问题,根据企业工艺流程及职能部门的划分结合露靶理论构建LUBA模型,进一步明确煤炭企业线成本、单元成本、块成本、区成本的划分以及线成本的分摊。提出煤炭企业露靶成本核算体系,建立各层次成本的核算公式,进一步完善了煤炭企业露靶理论体系,为煤炭企业实现精细化成本控制提供新的理论基础。
According to the existing problems of coal enterprise cost management in our country, LUBA model is constructed according to the process flow of enterprises and the delineation of functional departments, and the LUBA model to further clarify the coal enterprise line cost, unit cost, block cost, district cost division and line cost allocation. Proposes the cost accounting system of the exposed target of the coal enterprise, establishes the accounting formula of the cost of each level, further perfects the theoretical system of the exposed target of the coal enterprise, and provides a new theoretical foundation for the coal enterprise to realize the fine cost control.