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成本核算工作的根本目的是为了提升企业经营管理水平和降低产品综合成本。它必须能够全面地、准确地反映产品生产和经营管理工作中的各种耗费,为企业成本管理提供必要的信息。由于生产流程与性质的特殊性,煤矿行业与制造业行业的成本核算由较大不同,本文通过分析目前煤炭企业在成本管理中存在的问题,对如何加强煤矿企业的成本管理提出一些观点和建议。
The fundamental purpose of cost accounting is to enhance the level of business management and reduce the overall cost of products. It must be able to comprehensively and accurately reflect the various costs of product production and operation and management, and provide the necessary information for enterprise cost management. Due to the particularity of the production process and nature, the cost accounting of the coal mining industry and the manufacturing industry is quite different. Based on the analysis of the existing problems in the cost management of coal enterprises, this paper puts forward some opinions and suggestions on how to strengthen the cost management of the coal mining enterprises .