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技术推算法是利用技术方法,通过技术推算确定财产物资实际库存数量的一种方法。烟煤是自备电厂主要的大宗原材料,烟煤消耗量直接影响自备电厂的经济效益。通过技术推算法在烟煤盘库中的有效应用,有助于取得准确烟煤信息,计算自备电厂的实际经济效益,提供真实、完整的会计信息,满足管理层决策的需要。
The technique estimation method is a method of using technical methods to determine the actual inventory quantity of the property materials through technical calculation. Bituminous coal is the main raw material for self-provided power plants, and the consumption of bituminous coal directly affects the economic benefits of self-provided power plants. The effective application of the technical estimation method in the coal bunkering database can help to obtain accurate bituminous coal information, calculate the actual economic benefits of self-provided power plants, provide true and complete accounting information, and meet the needs of management decision-making.