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企业生产经营的同时需要重视成本核算。科学合理的成本核算可以为企业创造效益。煤制油企业是以洗精煤作为主要原材料,生产出柴油、石脑油、液化气、汽油及其他联产品,其产品是通过对煤炭资源进行直接液化通过化学反应得到的。目前企业成本核算采用联产品系数法核算成本,这种核算方法存在着优点的同时也有着不足,企业应在现在成本核算方法的基础上建立以作业为中心的成本核算,实现成本核算与成本管理相结合。
Production and operation of enterprises need to pay attention to cost accounting. Scientific and reasonable cost accounting can create benefits for the enterprise. Coal-to-liquids companies produce coal, diesel, naphtha, liquefied gas, gasoline and other co-products based on clean coal as their main raw material. Their products are obtained through chemical reactions by direct liquefaction of coal resources. At present, the enterprise costing adopts the co-product factor method to calculate the cost. There are advantages and disadvantages in this accounting method. The enterprise should establish homework cost accounting based on the present cost accounting method to realize cost accounting and cost management Combine.