基于面板数据理论的标准成本计量模型及其在煤矿企业的实证研究  

Standard Cost Model-Based on Panel Data Theoryand an Empirical Analysis on Its Application in Mine Corporation

作　　者：郝玉芹[1] 王丹[2] 

机构地区：[1]唐山学院,河北唐山063026 [2]华北科技学院,北京东燕郊101601

出　　处：《华北科技学院学报》2008年第3期99-102,124,共5页Journal of North China Institute of Science and Technology

摘　　要：基于计量经济学的面板数据分析理论,通过建立标准成本控制的非线性约束模型,以某煤矿企业的相关实际成本数据,对此模型在煤矿企业的应用进行了实证研究。研究表明,煤矿企业运用标准成本计量模型进行成本控制,有助于实现成本最低、效益最高的优化管理目的。Based on Panel Data theory, Standard cost model can systematically make use of estimating and decision, plan, control, check, analyze, investigate methods, etc. It reveals an important application of Standard cost model in an empirical analysis by using Mine＇ s data. In the fierce competition of environment, the Management of mine corporation by Standard cost model will have very strong realistic meaning in decreasing product cost and increasing product performance.

关 键 词：标准成本 面板数据理论 煤矿企业成本 

分 类 号：F224.0[经济管理—国民经济]