基于作业成本法的煤炭企业定额体系建设实践与路径研究  

Research on the practice and path of quota system construction for coal enterprises based on activity-based costing

作　　者：袁团辉 梁星 尚文凯 史俊锋 袁镇昔 龚汉珠 张燕波 王昆 YUAN Tuanhui;LIANG Xing;SHANG Wenkai;SHI Junfeng;YUAN Zhenxi;GONG Hanzhu;ZHANG Yanbo;WANG Kun(China Coal Huali Energy Holding Co.,Ltd.,Dongcheng,Beijing 100011,China;Shanxi Baoli Yufeng Coal Industry Co.,Ltd.,Linfen,Shanxi 042100,China;Shanxi Branch of China Coal Huali Energy Holding Co.,Ltd.,Jinzhong,Shanxi 031300,China;Shanxi Baoli Pingshan Coal Industry Co.,Ltd.,Jincheng,Shanxi 048205,China)

机构地区：[1]中煤华利能源控股有限公司,北京市东城区100011 [2]山西保利裕丰煤业有限公司,山西省临汾市042100 [3]中国中煤华利能源控股有限公司山西分公司,山西省晋中市031300 [4]山西保利平山煤业股份有限公司,山西省晋城市048205

出　　处：《中国煤炭》2024年第6期35-43,共9页China Coal

摘　　要：结合煤炭企业实施标准成本管理的需要,基于煤炭企业定额体系建设方法与依据,从划分作业中心、确定定额制定主体、确定定额测算方法以及确定定额计算公式与表现形式4个方面给出了基于作业成本法的定额体系建设流程与方法,并进一步通过算例分析,对流程和方法进行了验证。最后,从6个方面提出了煤炭企业基于定额标准的成本管理体系建设路径,一是明确定额系统边界,二是划分作业中心并识别资源消耗动因,三是明确基础数据采集粒度,四是确定定额计算公式与表现形式,五是建立动态调整与校准的长效机制,六是建立基于数据融合共享的成本管控数智化平台。Combined with the needs of coal enterprises to implement standard cost management,and based on the method and basis of the quota system construction for coal enterprises,the process and method of the quota system construction based on activity-based costing was given from four aspects:dividing the operation center,determining the quota formulation subject,determining the quota calculation method,and determining the quota calculation formula and expression form,and the process and method were further verified through case analysis.The construction paths of the standard cost management system based on quota for coal enterprises were put forward from six aspects:clarifying the boundary of the quota system,dividing the operation center and identifying the resource consumption drivers,clarifying the granularity of basic data collection,determining the quota formula and expression form,establishing a long-term mechanism for dynamic adjustment and calibration,and establishing a digital intelligent platform for cost management based on data fusion and sharing.

关 键 词：作业成本法 定额体系 建设路径 煤炭企业 

分 类 号：F275.3[经济管理—企业管理]