煤炭企业由于受自然、地质条件的影响和限制,不同的局、矿、井口和工作面,成本水平有很大差异。同时,主要材料消耗不构成原煤产品实体,大部分材料有回收复用价值,所以在煤炭企业实行定额成本或标准成本难度较大。而责任成本能把当前经营承包指标层层分解到责任部门、岗位和个人,做到了横向 Due to the natural and geological conditions of coal enterprises affected and limited, different bureau, mine, wellhead and face, the cost level is very different. At the same time, the consumption of major materials does not constitute the entity of raw coal products, and most of the materials have the value of recovery and reuse, so it is more difficult to implement fixed cost or standard cost in coal enterprises. The cost of responsibility can be the current operating indicators down to various levels of responsibility departments, positions and individuals, to achieve a horizontal