摘要:随着全球经济形势和国内外煤炭市场的变化,由于煤炭自身的特性和总体煤炭储存 量的减少,以及其对环境的影响和集约化水平低的问题,导致煤炭企业的生存愈来愈艰难, 随着全球经济形势和国内外煤炭市场的变化,国内煤炭企业的成本控制问题仍旧突出,究 其原因是煤炭企业多为事后的核算导致成本核算内容不全面以及成本管控技术手段落后, 最终导致了成本动因可追溯性差等问题,因此本文以上市公司中煤能源公司的为例运用统 计学中的因子分析法分析,对其在发布的年度报表中的营业成本部分进行分析评估得出煤 炭企业在成本方面的问题,使煤炭企业在现今愈来愈激烈的市场竞争环境中在维持原有的 优势产业的基础上继续发展和壮大,为提高煤炭企业的核心竞争力提供理论依据。 关键词:成本控制;中煤能源;改进措施
Research on Cost Accounting Control of Chinese Coal Energy Company
Abstract:With the changes in the global economic situation and coal markets at home and abroad, due to the characteristics of coal itself and the reduction of overall coal storage. As well as its impact on the environment and the low level of intensification, the survival of coal companies has become increasingly difficult. With the global economic situation and changes in the coal market at home and abroad, the cost control issue of domestic coal companies is still outstanding. The reason is that most coal companies account for the incomplete accounting of cost accounting content and the backwardness of cost control and technical means. Due to the poor traceability of cost drivers, this article uses the example of the listed company, China Coal Energy Corporation, to use the factor analysis method in statistics to analyze and evaluate the operating cost part of its annual report. With regard to cost issues, coal companies continue to develop and expand their expectations based on maintaining their existing advantageous industries in today's increasingly fierce market competition environment, and provide a theoretical basis for improving the core competitiveness of coal companies.
Keywords: Cost control; Chinese Coal Energy Company; Improvement measures
目 录
一、绪论 1
(一) 研究背景 1
1、 成本控制理论的产生 1
2、成本控制理论的发展 2
(二) 研究的目的和意义 3
1、 研究目的 3
2、 研究意义 3
(三) 国内外文献综述 3
1、 国外文献综述 3
2、 国内文献综述 4
(四) 研究思路、研究结构和创新点 5
1、研究思路 5
2、研究结构 5
3、研究的创新点 5
二、中煤能源公司成本控制分析 6
(一) 中煤能源公司成本控制分析-因子分析法 6
1、因子分析法 6
2、中煤能源公司成本分析 6
(二)中煤能源公司生产成本的影响因素分析 9
1、材料成本 9
2、人工成本 10
3、折旧及摊销成本和维修支出 中煤能源公司的成本控制研究:http://www.chuibin.com/kuaiji/lunwen_205181.html