NIU Zhendong, HAO Suli. Constitute of cost items of coal enterprise and accounting of its special business[J]. Journal of Mine Automation, 2014, 40(5): 112-115. DOI: 10.13272/j.issn.1671-251x.2014.05.030
Citation: NIU Zhendong, HAO Suli. Constitute of cost items of coal enterprise and accounting of its special business[J]. Journal of Mine Automation, 2014, 40(5): 112-115. DOI: 10.13272/j.issn.1671-251x.2014.05.030

Constitute of cost items of coal enterprise and accounting of its special business

  • The paper briefly introduced objects of cost accounting of coal products, and discussed constitute of cost items of coal products from costs of raw coal resource, production, safety, environmental governance and compensation, coal washing and blending and transforming development. It also analyzed accounting measure of special business of costs of coal products, including accounting of price of coal resources, production maintenance fee and safety fund fee.
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