The author believes that actual cost accounting framework of coal enterprise has restricted the sustainable development of state-owned coal enterprise, new accounting system and regulation of cost accounting framework will be efficient measures to promote healthy development of state-owned coal enterprise under current circumstances. 认为现行成本核算框架制约了国有煤炭企业的可持续发展,指出执行新会计制度并合理调整成本核算框架是新形势下促进国有煤炭企业健康发展的有效途径。
With respect to the actual conditions of the factory, the thesis offers project design on cost control and secondary cost accounting system in details. 并结合工厂实际情况对成本控制进行了方案设计、对工厂的成本二级核算体系进行了详细设计。