煤矿企业生产成本核算动因浅析（Analysis of the causes of production cost accounting in Coal Mine Enterprises）.doc

煤矿企业生产成本核算动因浅析（Analysis of the causes of production cost accounting in Coal Mine Enterprises） Analysis of the causes of production cost accounting in Coal Mine Enterprises Analysis of the causes of production cost accounting in coal mine enterprises 2008-12-20 15:15:54 Abstract: This paper takes Fujian province Shaowu coal mine as an example, based on analysing the factors such as cost and cost of coal enterprises reasonable cost structure, starting from Scientific Outlook on Developments point of view, improve coal enterprises cost accounting, adapt to the reform and development of the situation. First, the economic essence of cost The cost of economic value as a category in the market economy is the objective existence, strengthen cost management, to reduce the cost, both to improve the economic efficiency of enterprises, and improve the entire national economy macro economic benefit is extremely important, and to do cost management work, we must fully understand the real economic cost the. The economic essence of the cost is: currency form of value in the production and operation process of continuous production and consumption data transfer created by the workers for their labor value, also is the enterprise cost in the production and operation of the total amount of funds. The economic essence of cost determines cost and plays a very important role in economic management. In: (1) the cost of production and operation of enterprises is divided into consumption and net income in a certain basis, sales income, net income of the lower cost of enterprise more; (2) the cost is a comprehensive economic indicators, all aspects of the work of the enterprise management performance, can be reflected in the cost in order to directly or indirectly; (3) the cost is an important factor in setting prices; (4) an important basis for cost or enterprise management decision. Carrying out cost accounting and providing real and useful accounting data are the basic tasks and central l