| 浅谈有效成本管理法在煤矿中的应用 |
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| 引用本文： | 吕益民,徐正华. 浅谈有效成本管理法在煤矿中的应用[J]. 合肥工业大学学报(社会科学版), 2002, 16(1): 70-72 |
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| 作者姓名： | 吕益民 徐正华 |
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| 作者单位： | 淮南工业学院,资源管理工程系,安徽,淮南,232001;淮南职业技术学院,学报编辑部,安徽,淮南,232001 |
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| 摘 要： | 分析了目前煤矿普遍采用的经济承包责任制中重产量、轻效益的缺陷与弊端。结合煤矿生产经营实际 ,提出将邯钢管理经验中“有效成本管理法”移植于煤矿的设想 :把采掘区 (队 )作为卖方 ,矿作为买方 ,在确定内部转移价格的基础上 ,核算区 (队 )应得月工资总额
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| 关 键 词： | 正规循环 责任中心 PDCA循环 产销承包 内部价格 |
| 文章编号： | 1008-3634(2002)01-0070-03 |
| 修稿时间： | 2001-10-18 |
The application of effective cost management to coal mines |
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| Abstract: | The article conducts an analysis on the defects and disadvantages of the economic contract responsibility system characterized by valuing the outputs and devaluing the effects, which is commonly practiced in coal mines for the time being. As supposition is put forward in the article to transplant the effective economic management of Handan Steel Company into the coal mine, considering the practice of the production and marketing of coal mines. That is, the calculation and approval of the total amount of allocated monthly wages based on the determination of the internal transferred prices, and regarding the extractors as the seller and the coal mine as the buyer. |
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| Keywords: | normal cycle focus of responsibility PDCA cycle contract of production and marketing internal prices |
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