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随着社会经济的发展,煤矿企业的销售情况受到一定的影响,相比前几年呈现出下降的趋势,企业的库存逐渐增大,严重影响了煤矿企业的运营。煤矿企业财务部门应该进行细致的成本核算,合理降低煤炭销售价格,能在一定程度上控制和降低煤矿企业的成本。本文对煤矿企业成本的经济实质、煤矿企业生产成本概况和煤矿企业成本核算方法进行了简要的分析。
With the development of society and economy, the sales of coal mines are affected to a certain extent, showing a declining trend compared with previous years. The inventory of enterprises gradually increases, seriously affecting the operation of coal mines. The finance department of coal mining enterprises should carry out detailed costing, reasonably reduce the selling price of coal and control and reduce the cost of coal mining enterprises to a certain extent. This article has carried on the brief analysis to the economic essence of the coal mine enterprise cost, the general production cost of the coal mine enterprise and the costing method of the coal mine enterprise.