煤矿企业生产成本核算  

Production of Coal Enterprise Cost Accounting

作　　者：张鹤松[1] 

机构地区：[1]大兴安岭古莲河露天煤矿,黑龙江漠河165308

出　　处：《煤炭技术》2008年第4期168-169,共2页Coal Technology

摘　　要：以黑龙江省大兴安岭古莲河露天煤矿为例,通过对煤矿成本与费用等因素分析,探讨煤矿企业可行合理的成本构成,从科学发展观的角度出发,完善煤矿企业成本核算内容,适应改革和发展形势的要求。This article in the Greater Xing＇an Mountains in Heilongjiang Province Gulian River opencast mine as an example, the mine through factors such as cost and cost analysis of coal enterprises constitute a viable reasonable cost, from the concept of scientific development point of view, the perfect coal enterprises cost accounting, adapt to the reform and development of the request.

关 键 词：煤矿企业 生产成本 核算动因 分析 

分 类 号：F408[经济管理—产业经济]