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通过对煤机企业内部实施作业成本法的可行性进行探讨,指出了作业成本法的优势及实际实施过程中存在的问题。通过实际经验介绍,说明作业成本法给企业带来的进一步挖掘企业潜力的可能性。重点说明了作业成本法在实际核算中的具体操作过程,包括如何划分作业中心、如何确定费用分摊比例、如何进行成本费用归集、如何计算单位成本等。也充分展示了作业成本法使企业成本核算水平大幅度提高,不仅为对外销售价格的制定提供了更准确的依据,也为企业目标管理提供了基础资料,是企业有效降低成本水平的有力工具。
By discussing the feasibility of operating ABC method in coal-mining enterprise, the advantages of ABC and the problems in practical implementation are pointed out. Through the introduction of practical experience, we can explain the possibility that Activity-Based Costing will bring more potential to enterprises. This paper mainly illustrates the concrete operation process of ABC in actual accounting, including how to divide job center, how to determine the proportion of cost-sharing, how to collect the cost and how to calculate the unit cost. It also fully demonstrates that ABC has greatly improved the level of enterprise cost accounting. It not only provides a more accurate basis for the establishment of external sales prices, but also provides the basic information for the management of enterprise goals, which is a powerful tool for enterprises to effectively reduce the cost level.