面向煤矿企业的作业成本控制管理平台研究  

Research on Activity-based Costing Management Platform for Coal Enterprise

作　　者：冯娜[1] 郭晓军[1] 王红军[1] 王金敏[1] 

机构地区：[1]天津职业技术师范大学天津市高速切削与精密加工重点实验室,天津300222

出　　处：《煤矿机械》2013年第2期283-285,共3页Coal Mine Machinery

基　　金：国家自然科学基金项目(60975046)

摘　　要：传统成本管理模式制约了现代煤矿企业的发展,针对此问题,引入作业成本法,结合在开滦集团等煤矿企业的作业成本管理研究,分析了煤炭作业成本核算体系,构建了面向煤矿企业的作业成本控制管理平台模型,进而研究了平台的体系结构及功能,开发的平台在开滦集团林南仓矿的应用实施表明:该方法可以有效解决目前煤矿企业成本控制管理问题,从而为煤矿企业的成本控制提供一些参考。Traditional approach of costing management has restricted the development of modern coal enterprise. To address this issue, referring to activity-based costing method and based on the study of activity-based costing management in Kailuan Coal Group Company, a platform model of activity-based costing management is established. Further, the structure and functionalities of the platform are studied. The platform application experience in Linnancang Mine of Kailuan Coal Group Company demonstrates that this new approach can effectively solve current coal enterprise costing management issue and provide valuable practical reference to related enterprises.

关 键 词：成本控制 作业中心 煤矿企业 管理平台 

分 类 号：F27[经济管理—企业管理]