采用定额法计算成本的优点很多.主要是能及时发现产品成本脱离定额的差异,分析原因、采取对策来降低成本.这对于巩固企业内部经济责任制、提高企业经济效益都具有重要的作用. 山西省煤矿企业近年来在部分局、矿中制订定额成本的工作已经告一段落,有待于进一步核实审定,少数煤矿企业已开始在成本核算中采用定额成本,并取得一定的经济效益.不久前召开的全国煤矿定额成本会议对山西的做法和经验,作了充分肯定,并准备在全国煤矿推广和应用.因此,如何正确认识和制订定额成本、在制订定额成本以后如何考核原煤成本,以 The advantages of using the fixed cost method to calculate costs are many. The main reason is to be able to discover the difference in product cost from the fixed value in time, analyze the reasons, and take measures to reduce costs. This has an important role in consolidating the internal economic responsibility system of the company and improving the economic efficiency of the company. Coal mining companies in the province in recent years in the development of fixed costs in some bureaus and mines have come to an end, pending further verification and approval, a small number of coal mining companies have begun to use fixed costs in cost accounting, and achieved certain economic benefits. Not long ago The National Coal Mine Quota Cost Conference fully affirmed Shanxi’s practices and experience and is ready to promote and apply it in the country’s coal mines. Therefore, how to correctly understand and formulate the fixed cost and how to measure the cost of raw coal after setting the fixed cost,