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丁日佳
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期刊论文
Study on Site-Based Cost System and the Division of Cost Sites in Coal Mines of China*
Journal of China Universitv of Mining & Technology Vol. 10 No.1 Jun 2000，-0001，（）：
The method on accounting the site-based cost was erected in this paper. It is well adapted to the actual production characters of China's coal industry. The principle and detailed method of determining the boundaries among costing sites were put forward. The code structure with 7-digit number of the costing sites was also introduced. The accounting method of the site-based cost and the principle of designing the spatial characters database were expounded at the same time.
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