摘要
对煤炭企业成本构成进行分析,从可持续发展角度根据大循环成本理论,将煤炭企业成本构成划分为资源成本、开发成本、生产成本、安全成本、环境成本、资本成本及转产发展成本。借助作业成本法提高成本核算的准确性,在明确煤炭企业成本构成的基础上,结合大数据技术和云会计平台,研究基于作业成本法下的煤炭企业成本控制流程,为煤炭企业降本增效提供新思路。
This paper analyzed the cost structure of coal enterprises,and classified the cost structure of coal enterprises into resource cost,development cost,production cost,safety cost,environmental cost,capital cost and conversing development cost from the perspective of sustainable development according to the theory of large cycle cost.With the help of activity-based costing to improve the accuracy of cost accounting,on the basis of clarifying the cost composition of coal enterprises,combined with big data technology and cloud accounting platform,this paper studied the cost control process of coal enterprises based on activity-based costing,providing new ideas for coal enterprises to reduce cost and increase efficiency.
作者
李京晶
张俊芝
Li Jingjing;Zhang Junzhi(School of Management,China University of Mining and Technology,Beijing,Haidian,Beijing 100083,China)
出处
《中国煤炭》
2020年第2期17-21,共5页
China Coal
基金
2018年大学生创新训练项目(C201805931)
关键词
大数据
云会计
煤炭企业
成本控制
作业成本法
大循环成本理论
big data
cloud accounting
coal enterprise
cost control
activity based costing
the theory of large cycle cost
