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对于企业尤其是煤炭开采企业来说,压缩成本投入是企业获取利润、追求经济利益的一种重要手段。压缩成本投入的最有效方法是会计部门进行的成本费用核算,成本费用核算是会计处理体系中最重要的组成部分之一,是煤炭开采企业提高经营管理水平的要求。在2007年开始执行的新会计准则的影响限制下,煤炭开采企业怎样合理运用成本费用核算及会计处理理论知识和先进理念,进行强有力的成本费用核算,从而提高企业的经济效益是当前煤炭开采企业亟待解决的问题。本文对煤炭开采企业成本费用核算及会计处理进行了概述,对会计科目设置进行了探讨,重点结合煤炭开采企业采矿权的会计核算进行详细研究。
For enterprises, especially coal mining enterprises, the cost of investment is an enterprise to obtain profits, the pursuit of economic interest is an important means. Compression cost into the most effective method is the cost accounting accounting department, accounting cost accounting accounting system is one of the most important part of the coal mining enterprises to improve the management level requirements. Under the influence of the new accounting standards started in 2007, how coal mining enterprises make rational use of cost accounting and theoretical knowledge and advanced concepts in accounting treatment to make strong cost accounting so as to enhance the economic benefits of the enterprises is the current coal mining Business urgently needs to be solved. This article gives an overview of cost accounting and accounting treatment of coal mining enterprises, discusses the setting of accounting subjects, and focuses on the accounting study of mining rights of coal mining enterprises.