我国矿山企业成本管理创新研究

本文针对矿山企业生产对象的特殊性,提出了成本管理和控制有着不同一般企业的特征,分析了传统矿山企业成本核算仅仅针对产品本身,成本管理只重视企业制造成本,不重视业务流程管理和成本管理平台的构建、企业设计成本以及企业弃置费用等相关问题,最后从整个企业价值链出发,提出了对矿山企业成本控制的相关建议及措施,为我国矿山企业提供高效的成本信息,培育矿山企业长期竞争优势。

Innovation Research on Cost Management in Mine Enterprises

In view of the mine production object particularity,this article proposes that the cost management and control has different business characteristics,and then analyses the related problems of the traditional mining enterprises cost accounting only for the product itself,only pay attention to enterprise management cost,do not focus on the construction of business process management and cost management platform,and the problems of enterprises design cost and disposal costs,etc..Finally,from the whole enterprise value chain,the paper proposes related suggestions and measures for China＇s mining enterprises＇ cost control,which provides efficient cost information for the mine enterprises,and cultivates long-term competitive advantage of the mine enterprises.