基于空间维度的我国煤炭企业资源成本测算  

Cost estimation of resources in China coal mine enterprises basing upon spatial dimension

作　　者：李冬嵬[1] 

机构地区：[1]北京工业职业技术学院经济工程系,北京市石景山区100042

出　　处：《中国煤炭》2015年第7期26-29,共4页China Coal

摘　　要：从对资源成本的概述和煤炭资源成本计量现状的研究入手,结合我国煤炭产业政策,全面阐述了基于空间维度的煤炭企业资源成本测算理论及方法。给出了目前我国吨煤资源成本的预测值区间,为煤炭企业实现完全成本的核算提供了参考依据。According to research on introduction of resource costs and present status of coal mine resource costs calculation, the author comprehensively elaborated theories and methods of resource costs estimation in coal mine enterprises basing upon spatial dimension which combing China coal industrial policies. The author also provided an interval around the predicted value of China current ton coal resource costs that offering reference frame of realizing completely cost accounting in coal mine enterprises.

关 键 词：资源成本 成本测算 空间维度 煤炭企业 

分 类 号：F270[经济管理—企业管理]