论现代有色矿山企业成本费用的控制与管理

市场经济条件下企业的经济效益的好坏决定企业的生存发展,而影响企业经济效益的关键因素是生产活动中的成本高低,成本控制和管理是企业经济管理中重要的组成部分,在企业家工作中占有十分重要的地位。文章提出了我国工业企业现行成本控制和管理中存在对成本管理意识认识不足、方法和措施落后、缺泛监督管理、虚假数据信息、缺少系统的控制、成本管理只着重生产环节等的问题,并对问题进行了原因分析,表述了自己观点,提出了企业成本控制与管理的相应对策措施和方法,寻求得到企业最大的经济效益和持续发展空间。

Discussion on the Cost Control and Management of the Modern Nonferrous Mines Enterprises

The quality of the economic efficiency of enterprises under the market economy condition decides the survival and development of the enterprises, and the key factor to influence the economic efficiency is the production cost. The cost control and management of enterprises is an important part of economic management, and plays an important role in the entrepreneurial work. This article has put forward the existential problems in the current cost control and management of industrial enterprises in our consciousness, backward methods and measures, lack country such as insufficient understanding of cost management of supervision and management, the false data information, the lack of system control and cost management only focusing on the production, and has analyzed the cause of the problems, expressed the views, put forward the corresponding countermeasure of enterprise cost control and management measures and methods to seek the maximum economic benefit and sustainable development space.