论文部分内容阅读
煤矿资源作为我国重要的自然资源之一,在我国的社会经济发展过程中起着不可忽视的作用,煤矿企业是否能够健康发展对我国社会经济发展的健康之路有着直接影响。成本会计作为煤矿企业的重要组成部分之一,在煤矿企业生产经营的流水线上成本会计的财务管理始终贯穿其中,起着组织生产、配置资源、驾驭全程的功能,因此,财务管理是否正确合理将会对煤矿企业的经营盈利有着直接影响。本文将会针对煤矿企业成本会计财务管理的要点和改进方式进行简要的描述,以期对煤矿企业成本会计财务管理产生积极作用。
As one of the most important natural resources in our country, coal resources plays an important role in the social and economic development of our country. Whether coal mines can develop healthily has a direct impact on the healthy development of China’s social and economic development. As one of the important components of coal mine enterprises, cost accounting always runs through the financial management of cost accounting in the production and operation of coal mine enterprises. It plays the role of organizing production, allocating resources and controlling the whole process. Therefore, whether the financial management is correct and reasonable It will have a direct impact on the profitability of coal mining companies. This article will give a brief description of the main points and improvement ways of the cost accounting financial management in the coal mine enterprises in order to have a positive effect on the cost accounting financial management of the coal mine enterprises.