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成本计算是煤矿企业财务的核心问题。文章以煤矿企业铁路物流运输成本为基础,结合企业库存情况,以煤矿运输成本最优为研究目的,将煤矿企业铁路运输和库存联合起来利用系统分析方法,利用煤矿成本一体化策略解决企业煤炭库存和运输周期问题,并构建了运输成本一体化模型,通过实例应用验证了模型的适用性和有效性。为煤矿企业运输部门财务问题分析提供了有效的途径。
Cost calculation is the core issue of the finance of coal mines. Based on the railway logistics and transportation costs of coal mines, combined with the stock situation of enterprises and the optimal transportation cost of coal mines, the article combined the railway transportation and inventory of coal mines with the method of systematic analysis and used the integrated strategy of coal mine cost to solve the problem of enterprise coal inventory And transport cycle issues, and build an integrated transport cost model, the application of the example to verify the applicability and effectiveness of the model. It provides an effective way to analyze the financial problems in the transport department of coal mines.