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矿山企业是集采矿、选矿、辅助为一体,因此工艺复杂,工序分散,这是矿山生产经营历来出现粗放管理的直接根源,随着矿山的技术进步和现代企业制度的逐步建立与完善,经营者对生产成本信息,提出了越来越高的要求。传统的成本管理已不适应当今形势的要求,成本管理创新迫在眉睫。论文首先分析了矿山企业成本管理现状,结合获各琦铜矿成本控制的成功经验,论述了现代矿山企业成本管理创新的目标,并提出了现代矿山企业成本管理创新体系。
Mining enterprises are mining, beneficiation, auxiliary as a whole, so the process is complicated, scattered processes, which is mine management has always been a direct source of extensive management, with the technological progress of mines and modern enterprise system gradually established and improved, operators The production cost information, put forward higher and higher requirements. The traditional cost management has not adapted to the current situation requirements, cost management innovation is imminent. The thesis first analyzes the status quo of cost management in mining enterprises, and combines the successful experience of cost control in each Qi copper mine, expounds the goal of cost management innovation in modern mining enterprises and puts forward the innovation management system of cost management in modern mining enterprises.