新兴煤矿产品成本计量现状及存在问题 合格作品.doc

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Abstract
Along with our country socialist market economy system gradually establish and perfect£®As a basic energy,coal enterprise has begun to pursue the organic unity of enterprise economic benefit£¬social benefit and ecological benefit£®Begin to pay attention to the true costs of coal product£®
In domestic and abroad about coal enterprise cost reviewed the present research situation and development£¬on the basis of emerging coal mine are systematically studied coal costs constitute£¬measurement and accounting issues related to promote emerging coal mine coal cost management practice£®Thorough understanding after found in coal cost constitutes emerging coal mine and metrological on some problems£®Such as cost elements not completely£¬cost measurement and calculation method to explore£®According to present situation of emerging coal cost measurement is put forward the theory of coal full costs£¬discuss coal mining and the methods of internalization of external costs as the full costs of coal.And in emerging coal mine of measurement using total cost simulate the cost£¬reasonably determine the coal resources costs£¬improve the mechanism of coal hidden trouble£¬measuring real grate of coal security costs£®Coal mining area of full costs for sustainable development£¬economic benefits to the sustainable development of mining area various aspects guaranteed£®

Keywords¡¡coal enterprise¡¡cost constitutes¡¡cost measurement¡¡¡¡¡¡¡¡
¡¡¡¡¡¡¡¡ coal full costs
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ÕªÒª I
Abstract II

µÚ£±Õ Ð÷ÂÛ 1
1.1 Ñо¿±³¾°ÓëÒâÒå 1
1.1.1 Ñо¿±³¾° 1
1.1.2 Ñо¿ÒâÒå 2
1.2 ¹úÄÚÍâÑо¿ÏÖ×´ 3
1.2.1 ¹úÍâÑо¿ÏÖ×´ 3
1.2.2 ¹úÄÚÑо¿ÏÖ×´ 4
1.3 Ñо¿Ä¿µÄÓë·½·¨ 5
1.3.1 Ñо¿Ä¿µÄ 5
1.3.2 Ñо¿·½·¨ 6
µÚ2Õ xxxxú¿ó²úÆ·³É±¾¼ÆÁ¿ÏÖ×´¼°´æÔÚÎÊÌâ 6
2.1 ÆóÒµ³É±¾¼ÆÁ¿ÓëºËËãµÄÀíÂÛ»ù´¡ 6
2.2 ÆóÒµ³É±¾ÒªËع¹³ÉµÄ¾ßÌåÄÚÈÝ 9
2.3 xxxxú¿ó³É±¾¼ÆÁ¿´æÔÚµÄÎÊÌâ 11
2.3.1 ÆóÒµ³É±¾ºËËãÖƶȲ»½¡È« 11
2.3.2 ÆóÒµ³É±¾Óë·ÑÓõÄÈ·Èϲ»È«Ãæ 12
2.3.3 ÆóÒµÏÖÐгɱ¾¼ÛÖµ¼ÆÁ¿´æÔÚµÄȱÏÝ 13
µÚ3Õ ÍêÈ«³É±¾»¯ÔÚxxxxú¿óµÄÓ¦Óà 15
3.1 ú̿ÆóÒµÍêÈ«³É±¾¼ÆÁ¿ÀíÂÛ 15
3.1.1 ÍêÈ«³É±¾»¯Ïà¹Ø¸ÅÄî 15
3.1.2 ÓëÆóÒµÏÖÐвÉÓõijɱ¾¼ÆÁ¿Ä£Ê½µÄ±È½Ï 16
3.2 Ã÷ȷú̿×ÊÔ´³É±¾·ÑÓÃÈ·ÈÏ·¶Î§ 17
3.2.1 ÐÂÔöú̿ÆóÒµ³É±¾ÏîÄ¿ 17
3.2.2 Í˳ö³É±¾ºÍ·ÑÓÃÈçʵ·´Ó³ 18
3.3 ²ÉÓÃÍêÈ«³É±¾»¯¼ÆÁ¿Æóҵԭú³É±¾ 18
3.3.1 Ç°ÆÚ×ʱ¾»¯·ÑÓÃÖ§³ö 18
3.3.2 »ù±¾Éú²ú³É±¾¼ÆÁ¿ 19
3.3.3 °²È«³É±¾¼ÆÁ¿ 20
3.3.4 »·¾³³É±¾¼ÆÁ¿ 21
3.3.5 ·¢Õ¹³É±¾¼ÆÁ¿ 23
3.3.6 ×@@ɱ¾¼ÆÁ¿ 23

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