摘要
随着矿业企业间的竞争愈来愈激烈,成本在竞争中的重要性也就越来越明显。然而,目前矿产品成本随着生产技术的日趋先进,间接成本所占的比重越来越大,传统成本计算方法简单的对间接费用分配,必然导致成本信息脱离实际。作业成本法作为一种作业成本核算的新型成本管理手段,它包括作业成本核算和作业成本管理两个部分。文章主要从作业成本核算的角度,为矿业企业会计实务界就矿产品成本核算方面提供参考,从而达到提高成本核算准确性的目的。
With the increasing competition among the mining enterprises, so cost indicates more and more important in the competitive market. However, with the development of production technology, the ratio of indirect cost in the total cost of coal is greater and greater, And the result is not Precise and true by the traditional means to calculate the cost, The activity-based costing as a new cost management tools, it includes cost calculate and cost management. This paper provides reference for accountants in mining enter- prises from the operating cost, so as to enhance the accuracy of cost accounting.
出处
《中国矿业》
北大核心
2009年第1期43-45,共3页
China Mining Magazine
关键词
矿业企业
作业成本法
成本核算
mining enterprises
activity-based costing
cost accounting
