煤矿材料使用全流程成本控制评价指标体系研究  

Study on the evaluation index system of coal mine materials in the whole process of use in cost control

作　　者：王爱华[1] 杨慧宇[1] 

机构地区：[1]山东科技大学经济管理学院,山东省青岛市266590

出　　处：《中国煤炭》2015年第1期15-21,共7页China Coal

摘　　要：现有的研究缺乏从材料使用全流程角度去评价煤矿材料使用成本控制。本文围绕煤矿材料使用全流程中的定额制定与管理、采购、库存、领料、用料、回收复用修旧利废等各个环节,构建了一套包含6个一级指标、19个二级指标的煤矿材料使用全流程成本控制评价指标体系。Existing studies lack the perspective of the whole process of materials in use to evaluate the cost control of the use of coal mine materials. This paper focuses on the link of formulation and management of quota, procurement, inventory, picking, use of materials, recovery and reuse, repair and recycling in the whole process of the use of coal mine materials, constructed the evaluation index system of coal mine materials in the whole process of use in cost control, including six fist level indexes, nineteen secondary level indexes. In order to improve the cost control theory of coal mine materials, and to provide the practical ideas tion of the cost of coal mine materials and the actual management of and methods for the reduc materials in coal mine.

关 键 词：煤矿 材料成本 全流程控制 指标体系 

分 类 号：TD-91[矿业工程]