| 煤炭开采成本核算与改革对策 |
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| 引用本文： | 付丽,王雪峰.煤炭开采成本核算与改革对策[J].中国煤炭,2010,36(1). |
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| 作者姓名： | 付丽 王雪峰 |
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| 作者单位： | 1. 晋中市煤炭规划设计研究院,山西省晋中市,030600
2. 中国国土资源经济研究院,河北省三河市,065201 |
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| 摘 要： | 以山西省晋中市几个典型煤矿为例,通过对煤矿装备水平、开采工艺及成本等因素分析,总结出不同生产工艺情况下装备投资与吨煤成本的关系;分析了煤矿装备、生产工艺及其成本核算对煤炭企业发展的重要性;从科学发展观的角度出发,提出完善煤矿企业成本核算、提高吨煤效益、适应改革需要的对策建议。
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| 关 键 词： | 煤炭开采成本 成本核算 煤炭企业 |
Coal mining enterprises cost accounting and Reform countermeasure |
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| Fu Li,Wang Xuefeng .Coal Planning Institute of Jinzhong city,Jinzhong,Shanxi province ,China,.China L, Rescources , Economics Institute,Sanhe,Hebei province ,China.Coal mining enterprises cost accounting and Reform countermeasure[J].China Coal,2010,36(1). |
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| Authors: | Fu Li Wang Xuefeng Coal Planning Institute of Jinzhong city Jinzhong Shanxi province China China L Rescources Economics Institute Sanhe Hebei province China |
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| Affiliation: | Fu Li,Wang Xuefeng 1.Coal Planning Institute of Jinzhong city,Jinzhong,Shanxi province 030600,China,2.China L, Rescources , Economics Institute,Sanhe,Hebei province 065201,China) |
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| Abstract: | Taking typical coal mine in Shanxi Jinzhong city as an example,based on coal mining technique and equipment level,cost,analyzes the factors such as different production craft equipment investment situation with tons of coal cost,this paper analyzes the relationship of coal production technology and equipment,the cost of coal enterprise development,from the importance of scientific development view,improve coal enterprises,improve tons of coal cost accounting reform benefits,need countermeasures and Suggesti... |
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| Keywords: | Coal mining cost cost planning coal enterprise |
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