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本文以煤炭企业成本核算为研究对象,通过对煤炭企业成本核算现状的分析,以《会计准则》的基本原则为指导,运用作业成本管理理论,细分煤炭企业生产作业流程,按作业项目确定责任主体,通过相应的责任控制程序,将煤炭生产的事后算账转变为全过程的管控,为煤炭企业产品成本实现精细化核算和管理提供了参考。
In this paper, the cost accounting of coal enterprises as the research object, through the analysis of the current situation of the cost accounting of coal enterprises, guided by the basic principles of “Accounting Standards”, using the ABC theory to segment the production processes of coal enterprises and determining responsibilities according to the operation items The main body through the corresponding responsibility control procedures, the post-mortem account of coal production into account for the entire process of control, the cost of coal products to achieve refined accounting and management provides a reference.