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煤炭生产由于地质构造,资源丰度,赋存条件,开采工艺和技术装备的不同以及劳动效率和经营管理水平高低的差别,表现出原煤成本的差异。这就无法使用同一尺度来准确地衡量成本和进行评价工作。煤矿的标准成本,就是按确立的生产过程,区分不同条件,以标准消耗量和标准价格的尺度,进行合理的成本控制,并寓分析于核算,把核算和分析结合起来,从而迅速地确定实际成本超降的主客观原因和责任,推动企业不断地改善生产经营,降低成本,提高经济效益。
Due to differences in geological structure, resource abundance, occurrence conditions, mining technology and equipment, and labor productivity and management level, coal production shows the difference in coal cost. This makes it impossible to use the same scale to accurately measure costs and conduct evaluations. The standard cost of coal mines is to establish reasonable production processes, differentiate different conditions, and make reasonable cost control based on the standard consumption and standard prices. The standard cost of coal mines is analyzed in terms of accounting and the accounting and analysis are combined to quickly determine the actual Subjective and objective reasons and liabilities for cost going-down, to promote continuous improvement of production and operation, reduce costs and improve economic efficiency.