【作者】 汪健民；

【导师】 侯运炳；

【作者基本信息】 中国矿业大学（北京） ， 工程管理， 2013， 博士

【摘要】 本文运用会计学中的作业成本法对现有煤炭企业的成本核算方法进行改进,重新界定成本核算范围,改进了成本核算流程,并将改进的成本核算方法在煤矿中进行了应用；运用灰色理论与模糊原理对煤炭企业成本进行了预测,综合考虑影响原煤生产成本的时间因素、空间因素以及相关的政策因素,对不同的影响因素选择不同的、适合该因素的方法,建立了煤炭企业成本预测模型,结果表明,该模型预测效果较好,适用于煤炭企业；运用多层次模糊综合评价法建立了煤炭企业成本评价模型,并运用该模型对煤矿成本管理业绩进行实证评价；基于改进的成本核算方法、预测结果和成本评价结果,构建煤炭企业成本控制体系,提出有效的煤炭企业成本控制方法。为了有效地提高煤炭企业成本管理效率和水平,建立了一套煤炭企业成本管理信息系统,实现了整套成本管理体系的信息化。更多还原

【Abstract】 In the fierce market competition, reducing the cost is an important means of the coal enterprises to improve the competitiveness. To study on the cost management system and to effectively reduce the cost has an important significance for the coal enterprises. This text uses Activity-Based Cost of accounting to improve the cost accounting method of the existing coal enterprises, to define the scope of cost accounting, to improve the cost accounting process, and the improved cost accounting method has been applied to the coal mine; Using the grey theory and fuzzy theory the coal enterprise cost is predicted, the result shows that this method is suitable for coal enterprises; Using the fuzzy analytic hierarchy integrated evaluation method the cost assessment model is created, and the model is used to analyze the performance of coal mine cost management; Based on the improved cost accounting method, the prediction results and the cost evaluation results and the coal enterprise cost control system are constructed, the effective coal enterprise cost control method is put forward. In order to effectively improve the level of coal enterprise cost management and efficiency, a set of coal enterprise cost management information system is set up, the information of the whole cost management system is realized.更多还原