新疆石河子南山煤矿在经济体制改革中,个别单位无视费用开支范围,乱挤乱摊成本,为了加强成本管理,我矿实行了“费用开支”报销制,调动了职工当家理财的积极性,取得了较好的经济效益. “费用开支”报销制是对全矿各项产品成本分户定额管理,财务科承办全矿各单位的费用开支业务,会同有关科室根据采掘生产计划、消耗定额、物资供应情况来核定各单位的产量、产值、成本、利润,对各单位的费用开支指标逐项核定,年度下达,分月考核.内部往来结算时,均以矿物资供应公司制定的各种计划价格为结算依据,对不执行计划价格的、不该进入成本的,财务科不予结算,并明 In the economic restructuring of Shihezi Xinjiang Nanshan Coal Mine, individual units disregarded the scope of expenses and disrupted the cost of indiscriminate transportation. In order to strengthen cost management, the mine implemented a “expenses and expense” reimbursement system to mobilize the enthusiasm of workers and staff to manage their wealth. Good economic benefits. “Expenditure” reimbursement system is the fixed asset management of all product costs fixed-cost management, the Finance Branch contractor to undertake all the units of the cost of expenses business, in conjunction with the relevant departments under the mining production plan, consumption quotas, material supply To verify the output of each unit, output value, cost, profit, the expense indicators for each unit approved one by one, the annual release, monthly assessment .Internal settlement, all mineral resources supply companies to formulate various plans for the settlement price Based on the implementation of the plan does not implement the price, should not enter the cost, the Finance Section will not be settled, and that