煤炭企业成本构成及其控制问题分析-analysis on cost structure and control problems of coal enterprises.docx

华中科技大学博士学位论文 华 中 科 技 大 学 博 士 学 位 论 文 IV IV accounting method should be discussed. The cost elements of coal resource, environment protection, safety control and business transfer had to be introduced to remedy the incomplete in the present cost structure. With application of the principle and ideology of successful-efforts accounting and full-cost accounting, it was creatively pointed out that the expenditures of full and real cost for coal company should be booked by the accounting method of assets, capital and earnings respectively. This paper has established a model for cost structure element determination and simulation experiments were conducted. The theory and method for system dynamics were applied to construct the model for cost structure element determination for coal enterprise, the formation of coal in ground strata determined the spatial-temporal characters of coal cost and its significant suffer from geological conditions. The complexity of coal geology had certain connection with material and electricity cost, there were huge unlikeness between different mining locations for the consumption of electricity and material due to the diversity of seam geological conditions. Many factors played influence to safety cost, objectively of geological conditions such as mining depth, methane emission, ground strata property, water inflow , spontaneous combustion, explosiveness, harmful gases, fault and fold, mine service life and etc, and subjectively staff number, safety culture, safety training, staff injury insurance and etc. Visual inspection, operation inspection and historical inspection have been completed through construction of the model, we can see from the model that the costs of coal producer were affected by the costs for resource, operation, safety and environment, particularly speaking of seam conditions, mining process, mechanization level, reserve conditions, recovery rate, material price, loan interest, staff number and their structure and socia