露天采矿技术2024，Vol.39Issue(6)：103-107,5.DOI:10.13235/j.cnki.ltcm.2024.06.024
基于作业成本法的哈尔乌素露天煤矿成本核算研究
Research on cost accounting based on activity-based cost in Ha'erwusu Open-pit Coal Mine
王斌 1郝颖1
作者信息
- 1. 国能准能集团有限责任公司 哈尔乌素露天煤矿,内蒙古 鄂尔多斯 010300
- 折叠
摘要
Abstract
With the gradual development of alternative energy,there will be a progressive decline in market demand for coal,and the low-cost strategy is particularly important for the development of coal enterprises.In the past,the cost management of coal mines was extensive,and activity-based costing was not applied to scientific cost accounting in open-pit coal mines.In order to cope with industry changes,optimize the cost management of open-pit coal mine and improve the efficiency of coal enterprises,based on the relevant theories of activity-based costing,this article takes Ha'erwusu Open-pit Coal Mine as an example to carry out empirical research,and uses activity-based costing to carry out cost accounting for the case enterprises.The results show that the application of activity-based costing in open-pit coal mine is feasible and necessary.In addition,there are deviations in the traditional cost method of coal cost accounting,which affects the production and management decisions.It is necessary to improve production operations and optimize cost management according to the actual situation.关键词
作业成本法/露天煤矿/成本核算/管理优化/作业改进Key words
activity-based cost/open-pit coal mine/cost accounting/management optimization/work improvement分类
管理科学引用本文复制引用
王斌,郝颖..基于作业成本法的哈尔乌素露天煤矿成本核算研究[J].露天采矿技术,2024,39(6):103-107,5.
