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成本控制是管理会计的重要内容,作业成本管理是管理会计的重要工具。本文首先分析LZ煤矿推进全面成本控制过程中遇到的的主要问题,进而引入作业管理理念,构建基于作业的全面成本控制体系,并详细阐述LZ煤矿基于作业的全面成本控制中定额制定、动态预算编制、事前动态预警、成本考核等关键问题的具体解决方法。
Cost control is an important part of management accounting. Activity-based cost management is an important tool in management accounting. This paper first analyzes the main problems encountered in the process of comprehensive cost control of LZ coal mines, and then introduces the concept of job management to construct a comprehensive cost control system based on homework and elaborates on the basis of fixed cost and dynamic budget Preparation, advance dynamic warning, cost assessment and other key issues specific solutions.