铁矿山机修系统目标成本的制定与控制

通过对铁矿山机修系统的工作性质、工艺特点和成本构成等的分析，揭示了目标成本管理在矿山机修的成本管理中推广应用的重要意义。同时还论述了在目标成本计划的实施过程中，进行有效控制的方法和程序，纠正偏差与异常因素，使成本指标与生产中的实际消耗协调一致，并最终达到目标成本管理的要求，创造出铁矿山机修系统最低的成本，最大的产出和最好的效益。

REGULARIZATION AND CONTROL OF TARGET COST FOR MAINTENANCE SYSTEM OF IRON MINE

Through analysis of work nature,process features and cost composition,the important significance of target cost management to maintenance system of iron mine is narrated.And that are also summarized the method and program to control effectively during the implementation of the target cost plan,and how to correct errors and unusual factors to make the cost target being accordant with the real consumption in production and at last to achieve the goal of target cost management with the lowest cost,the greatest production and the best profit in maintenance system of iron mine