煤炭企业推行管理会计及业财一体化相关问题研究
投稿时间:2018-10-09  修订日期:2018-11-15  点此下载全文
引用本文:
摘要点击次数: 34
全文下载次数: 42
作者单位E-mail
张建峰 中国矿业大学(北京) 1004339455@qq.com 
中文摘要:针对煤炭企业工序复杂、生命周期长、生产条件变化大、煤种和煤质差别大、煤矿特有灾害多、技术水平差别大等特点,利用管理会计工具,通过融合机构,末端延伸,数据量化,建立统一数据平台等具体措施,努力实现煤炭企业的业财一体化。实现业财一体化,构建新型管理体系,可以有效地提高煤炭集团企业管理的科学性和决策效率,是解决煤矿复杂生产问题的一种有益探索。
中文关键词:煤炭企业  管理会计  业务与财务一体化
 
Research on problems related to the implementation of management accounting and financial service integration in coal enterprises
Abstract:In view of complex procedures, long life cycle, fast-changing production conditions, big difference of coal type and quality, many coal mine unique disasters, big technical differences of coal mine in coal enterprises, the management tools will be used, the financial service integration coal enterprises will be striven to achieved through some specific measures such as institutional integration, terminal extension, qualifying data, establishing an unified data platform and so on. The implementation of financial service integration and the construction of a new management system can effectively improve the scientificity and the decision-making efficiency of the management of coal group enterprises, which is a beneficial exploration to solve the complex production problems of coal mines.
keywords:coal enterprises  management accounting  financial service integration
查看全文  查看/发表评论  下载PDF阅读器
设备展厅
您是第4201168位访问者  备案许可证编号:京ICP备13036454号
版权所有:《中国矿业》杂志社有限公司
地  址: 北京市朝阳区安定门外小关东里10号院东小楼 邮编:100029 电话:010-68332570 88374940 E-mail: zgkyzzs@163.com