在不同的工业部门,由于劳动对象和产品的生产特点不同,产品成本的核算方法及成本中所包括的各项费用比重亦不相同,则成本预测分析的具体方法步骤,要受各部门生产特点和成本特点的制约。本文拟就煤矿原煤产量、成本的关系,以及按照成本性态,对原煤成本中变动成本和固定费用进行划分和成本预测分析的一些具体问题,谈一些粗浅的看法。 一、煤矿生产特点使原煤产量成本关系复杂化 煤矿素有“地下流动工厂”之称,煤矿企业的劳动对象是地下埋藏的自然形成的煤层,它的生产特点给原煤产量、成本及两者之间的依存关系带来一些特殊的影响。 (一)在对地下煤层的开发过程中,所使用的材料绝大多数是起着创造正常劳动条件的辅助材料,不构成产品的实体。除火药、雷管 In different industrial sectors, due to the different production characteristics of labor objects and products, the accounting methods and cost of product cost are not the same as the proportion of the costs involved. Therefore, the specific method steps of cost forecasting analysis are subject to the characteristics of each department And cost characteristics of the constraints. This paper intends to discuss the relationship between the output and cost of raw coal in coal mines, and some specific problems on the basis of cost status, division and cost forecasting of variable costs and fixed costs in the cost of raw coal, and some superficial opinions. First, the coal production characteristics of the complex relationship between the cost of raw coal production Coal known as “underground flow plant,” said the target of coal miners buried in the industry is the natural formation of coal seams, its production characteristics of coal production, cost and both The interdependencies have some special effects. (A) During the development of underground coal seams, the vast majority of the materials used are auxiliary materials that create normal working conditions and do not constitute the entity of the product. In addition to gunpowder, detonators