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1、作业成本法在煤炭企业的实施步骤(ImplementationstepsofactivitybasedcostinginCoalEnterprises)ImplementationstepsofactivitybasedcostinginCoalEnterprisesTheimplementationstepsofactivitybasedcostingincoalenterprises2008-12-2015:10:56Activitybasedcostingisanewconceptofenterprisema
2、nagementundertheenvironmentofhightechnology.Itbelievesthatproductsconsumejobs,andoperationsconsumeresources.Anenterpriseisacollectionofaseriesoforderedtasksdesignedtomeetcustomerneeds.Thatis,theoperationistheintermediary,andtheresourceconsumptioniscloselyrela
3、tedtotheproductformation.Theoperationisthebasicobjectofenterprisecostaccounting,andtheproductistheaggregateofallconsumingoperations.Itisbasedonthedifferentcostdriversisthedeterminingfactorinworkburdenandoperationresourcesrequired,weresetuprespectivelyinthecos
4、tbase,theworkconsumedbyeachproductintheallocationofthecostbaseintheoperationcost,andsummaryofvariousproductsinthelibraryworkcostofthetotalcost,calculatedonthebasisofthetotalcosteachproductorunitcost.Activitybasedcostingisbasedonhomework.Theso-calledhomeworkre
5、ferstotheenterprisetoprovideacertainamountofproductsorservicesconsumedbyhuman,technology,resources,methodsandenvironmentoftheaggregation.Fromthe"products"asthecenterto"homework"asthecentertoABC,notonthecostoncost,buttofocusontheantecedentsofproduction(cost)an
6、dconsequences(operatingcost),throughthedynamicanalysisofallactivities,canbetterplaytheaccountingdecision,planandcostmanagement,control,analysisoftheroleoftheenterprisemanagementintotheoperationlevel,isacombinationofthecontrolandfeedbackcontroltoachievethefeed
7、forwardcosttotalcostmanagementsystem,costcalculationandcostmanagementwiththecombinationof"".ItisfeasibletouseActivity-BasedCostinginChina'scoalenterprises:(1)theproductionprocessisclear,whichiseasytodeterminetheobjectofactivity-basedcosting.Thecoalenterprisep
8、roductionprocessincludingdevelopment,drivingandminingthreedominantprocesses,transportation,electricity,ventilation,drainageandotherauxiliaryproductionlinks,eachlinkandtheinternalshiftcanb