煤炭具有材料消耗不构成产品实体的特性,常规的成本管理方法无法深入有效的对其进行管理。通过对煤炭成本构成要素进行深入分析,按照煤炭生产的作业过程,对成本项目进行细化分解,使成本责任层次划分更加清晰,成本项目更加具体,成本对象更加明确,成本责任考核主体更加确定,成本考核更加透明、规范,促进煤炭企业提升精细化核算水平。 Coal has the material consumption does not constitute the characteristics of the product entity, the conventional cost management methods can not be in-depth and effective management. Through in-depth analysis of the elements of coal cost, the cost items are further decomposed according to the operation process of coal production, the division of cost responsibility levels is clearer, the cost items are more specific, the cost objects are clearer, the subject of cost responsibility assessment is more determined, The cost assessment is more transparent and standardized to promote the refinement of the accounting standards of coal enterprises.