Research on the method of production cost accounting of coal mining enterprises cost accounting of coal mining enterprises

Investment and financial management of coal mining enterprises production cost accounting method research Yanzhou Coal Company Limited Xinglongzhuang Coal Mine Sun Gang Abstract: With the development of the social economy, coal mining enterprises sales situation is affected by a certain degree, compared with the previous few years showed a downward trend, the enterprise stockpile gradually increased, seriously affecting the operation of the coal mine enterprises. The financial department of coal mining enterprises should carry out detailed cost calculation and reasonably reduce the selling price of coal, which can control and reduce the cost of coal mining enterprises to a certain extent. This article briefly analyzes the economic substance of the cost of coal mining enterprises, the overview of the production cost of coal mining enterprises and the cost accounting method of coal mining enterprises. Keywords: coal mine enterprise cost accounting economic substance study of the economic substance of coal mine enterprise cost cost belongs to the category of economic value, in the market economic system cost is objective, take effective means to strengthen enterprise cost control and management, can effectively reduce the production cost of the enterprise, which to a great extent improve the economic efficiency of the enterprise, and can promote the rapid growth of the national economy, therefore, to do a good job of cost accounting of coal mine enterprise, must be a good job. Therefore, in order to do a good job of cost accounting in coal mining enterprises, we must fully understand the economic essence of the production costs of enterprises. The economic substance of the production costs of coal mining enterprises is that the coal mining enterprises in the process of operation and production of production materials into the value created by the laborers or the performance of the currency, that is to say, the coal mining enterprises in the process of operation and production of the total amount of funds consumed. As we all know, the production cost of coal mining enterprises occupies a very important position in the economic management of coal mining enterprises, and has extremely old costs, which will make the cost of coal mining enterprises increase. Finally, due to coal mining belongs to resource development, coal resources are no longer used without compensation as before, but in the form of paid use of existence, coal mining enterprises in coal mining before mine exploration, mine exploration also need to spend a certain amount of money, but in the costing of coal mining enterprises, no coal mine exploration costs are counted as part of it, which makes the cost of coal mine exploration accounting is not accurate. Third, the coal mining enterprise cost accounting method Due to our current coal mining enterprise production cost accounting unscientific and unreasonable, so that our coal cost can not be comprehensively and truly reflect the actual consumption in the middle of the production process, in order to make the coal mining enterprise cost accounting scientific and reasonable, must fully consider the specific circumstances of the coal mining enterprise production cost accounting, the coal mining enterprise production costs are considered, the coal mining enterprise production costs are considered, the method of production cost accounting is as follows. Production cost accounting methods are as follows: the important role of coal mining enterprises production costs is an important basis for enterprise operating expenses and enterprise income, in the process of enterprise operation, sales revenue is certain, the lower the production costs of coal mining enterprises, the higher the net income of the enterprise. Production cost of coal mining enterprises is a comprehensive economic indicator, which can directly or indirectly reflect the performance of coal mining enterprises in all aspects of operation and management. The production cost of a coal mining enterprise is the main determinant of coal price, and it is the most important basis for the enterprise to make business decisions. The production cost accounting of coal mining enterprises and the calculation of the production cost of the enterprise with effective cost accounting information is the basis of the management of the enterprise's operation. Therefore, the economic substance of the production cost of coal mining enterprises can effectively reflect the situation of enterprise cost accounting, and from the perspective of economic value compensation to calculate the expenditure of various costs in the production process of coal mining enterprises, providing enterprises with reliable cost accounting information, so that the production cost of enterprises to be more accurate, so as to achieve the maximization of the interests of coal mining enterprises. Second, the production costs of coal mining enterprises Overview of the production costs of coal mining enterprises in our country production cost accounting situation, most of the production costs of coal mining enterprises in our country production cost accounting methods used in 1991, the Ministry of Energy formulated the enterprise cost accounting methods, 1993, with the reform of the accounting system, the industry accounting system was canceled, which is not much impact on the production costs of coal mining enterprises, that is, the basic framework of the production cost accounting coal mining enterprises have not had the opportunity to make a decision on the production costs of the coal mine. In other words, the basic framework of production cost accounting in coal mining enterprises has not changed. In the process of accounting for the production costs of coal mining enterprises, the accounting standards are still formulated in accordance with the specific circumstances, and in the course of the operation of the enterprise, it is necessary to fully consider today's society Firstly, to fully examine the costs required in all aspects of the production of coal mining enterprises, and on this basis, to appropriately increase the cost of the resources of the coal mining enterprises in order to have sufficient expenses when the coal mining enterprises obtain the right of coal mining and prospecting, and to be able to share the cost of the resource tax, the exploration fee and the cost related to the acquisition of coal resources. Secondly, coal mining enterprises should increase the cost of resources by a certain amount. Secondly, coal mining enterprises should increase certain social welfare costs, and the social welfare costs of coal mining enterprises can be used for the relief of coal mine employees in difficulty, so that coal mine employees in difficult living conditions can have a fixed residence, and coal mine employees are provided with a certain amount of relief funds and mine hospital funds, so as to maintain to a certain extent the survival of mine employees. Thirdly, actively and proactively strive for scientific and good policies for coal mining enterprises. Good policies can bring a lot of convenience to the development of coal mining enterprises, so that coal mining enterprises can obtain more one-off disability grants, which can provide more disability grants for coal mining employees and save a certain amount of money for coal mining enterprises. Fourthly, a corresponding proportion of the coal mine construction fund should be withdrawn from coal mine resources. As coal mine enterprises have to invest a large amount of capital in the course of production, in the past, the funds for the construction of coal mine shafts were invested by the State and the Government, and the coal mine enterprises could make use of the resource and prospecting rights granted by the State free of charge, but with the abolition of this policy, the coal mine enterprises have to withdraw a certain amount of production fees from the coal mine resources in order to achieve the sustainable development of the coal mine enterprises. However, with the abolition of this policy, coal mining enterprises must extract certain production fees from coal mining resources in order to realize the sustainable development of coal mining enterprises. Fifthly, the cost of stopping mining is extracted from the coal mine resources, which can make the coal mine enterprises have enough expenses to realize the expenditure of various activities of the coal mine enterprises and the resettlement of the coal mine enterprises when the coal mine enterprises stop mining, and this can greatly alleviate the expenses of the coal mine enterprises. Fourth, conclusion of the development level of the social economy and planned economy, in the coal mining enterprise production cost accounting content, not only to account for the production costs of coal mining enterprises, but also to the entire production and operation expenses, so as to avoid the cost accounting of coal mining enterprises show imperfect state. Coal mining enterprises production cost expenses mainly show the following characteristics: First, the development of coal mining enterprises has presented a relatively mature trend, and most of the coal mines are after many years of mining, many coal mine workers in the process of coal mining, will inevitably receive the coal mine dust injury, coal mines to these workers to give the corresponding compensation, which in effect formed in the coal mining enterprises production cost accounting, the cost of production costs of coal mining enterprises. In the process of accounting for the production costs of coal mining enterprises, it is necessary to analyze the production costs and expenses of coal mining enterprises and other factors in detail, to clarify the scope of the enterprise production cost accounting, to improve the basic framework of the basic cost accounting of the enterprise, and to formulate a scientific and effective system of accounting for the production costs of coal mining enterprises, so as to make the cost accounting of coal mining enterprises more scientific and reasonable. References: 1 Lu Jutang, Lan Xiaobei. Fine Management of Coal Enterprise Costs: The Practice of Fine Management in Zhengzhou Coal Energy Development Co. Science and technology information; 2001 35 f 2 1 Shanxi coal industry transformation and development of exploration and practice - Shanxi coal mining enterprises mergers and reorganization and integration of research AI; implement the spirit of the Fourth Plenary Session of the 17th CPC Central Committee to delineate the "four important boundaries" theory seminar Proceedings [C]; 2010 [3 Chen Shangben, Yu Hongjun, Yu Yongchun, Wang Zhen, Xu Xingsheng, Liu Chuanyong, An Boyi, Chen Tao, Derivation of a huge amount of money. Secondly, after years of mining in many mines, the environment has become progressively worse, and the increase in low temperatures in the mines has led to increased ventilation costs, which has led to a gradual increase in the production costs of coal mining enterprises, but the coal production of coal mining enterprises has declined year by year. Again, the income of coal mine employees is generally lower, life is more difficult, many coal mine employees will still choose to stay in the mine after retirement, the coal mine enterprises also have to bear part of the coal mine employees' maintenance. Coal mine enterprise refinement and information management research [A]; 2009 coal enterprise management modernization innovation results collection [C]; 2010. Finance and economics l!