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煤炭企业在自身的发展过程中,逐渐形成了自己的特殊性,其中,关于对煤炭成本开展的核算方法研究、更新煤炭成本核算框架执行的方式方法,成为煤炭企业在实现成本核算科学化过程中,主要的追求目标和出发点。此外,基于对核算方法开展的相关研究,并在此基础上实施的煤炭成本核算框架执行的方式方法的更新与改进,还能从一定层面影响着煤炭企业自身实现可持续发展的可能性。为此,在煤炭企业建立完善的煤炭企业成本核算的制度和方法,并实现相关制度与方法的有效性、真实性、全面性以及完整性,成为煤炭企业在生产煤炭产品过程中努力追求的目标之一。
In the course of its own development, coal enterprises have gradually formed their own particularities. Among them, the research on accounting methods for coal costs and the ways and means of updating the implementation of coal cost accounting frameworks have become the most important ways for coal enterprises to achieve cost accounting scientification , The main pursuit of goals and starting point. In addition, based on the relevant research carried out on the accounting method, and on the basis of which, the ways and means of implementation of the coal cost accounting framework can be updated and improved, which can also affect the possibility of achieving sustainable development of coal enterprises themselves to a certain extent. To this end, the establishment of a sound coal enterprise cost accounting system and method, and to achieve the relevant systems and methods of validity, authenticity, comprehensiveness and integrity of the coal enterprises in the production of coal products in the process of pursuing the goal one.