摘 要
随着我国现代市场的不断发展，企业与企业之间的竞争不断加剧，为了面对国际上环境规制政策及国内的市场竞争，我国的煤炭企业也在不断的加强自身的成本管理，以其能够通过成本管理来降低企业的成本，进而提升企业的利润。但是由于我国现代成本理念发展较晚，所以很多的企业都没能充分的掌握成本的相关理念和成本的核算标准，对我国企业的发展造成了严重的制约。在煤炭企业发展情况不断严峻的背景下，笔者将晋能集团作为实际案例，通过标准成本的相关理念，思考以标准成本为基础的晋能集团的成本核算和控制方法，并且提出晋能集团标准成本核算控制中存在的问题，在结合实际的问题探究具有针对性的解决策略。
关键词：标准成本；成本核算；控制方法
ABSTRACT
Along with the development of the modern market, increasing competition between enterprises and enterprises, in order to face the environmental regulation policy on international and domestic market competition, our country’s coal enterprises are also constantly strengthen its cost management, it can through cost management to reduce the cost of enterprise, thus improve enterprise profits. But because of my late modern cost idea development, so a lot of enterprises have failed to fully grasp the cost of the related concept and the cost of accounting standards, the development of China’s enterprises in caused serious constraints. In coal enterprise development under the background of severe unceasingly, the author will can jin coal enterprise as the actual case, through the standard cost related concept, thinking based on the standard cost of jin can cost accounting and control methods of coal enterprises, and puts forward the jin coal enterprise standard cost accounting control problems, in combination with practical problems to explore the solution of the targeted strategy.
Key words: standard cost; Cost accounting; The control method
目 录
1.2.2成本差异的计算和分析…………………………….. 2
2.2标准成本在晋能集团的应用设计………………………….. 3
2.2.2标准成本的差异计算及原因分析……………………… 4
第三章 中小型企业实施标准成本法进行核算与控制的条件…. 6
3.1 晋能集团标准成本管理存在的问题………………………… 6
3.1.1管理制度不健全，成本管理体系松散………………….. 6
3.1.2成本管理方法和手段过于陈旧……………………….. 7
3.1.3市场观念不强,片面追求规模效应…………………….. 7
3.2.1加强对生产成本的认识，强化一线数据统计…………….. 8
3.2.2科学决策，减少不必要成本…………………………. 8
3.2.3强化市场观念，从公司大局出发……………………… 8
