ZL矿业公司矿区成本管理存在的问题及对策

Problems and Strategies Existed in Mine Cost Management of ZL Mining Company

随着市场竞争的日益激烈,如何有效进行企业的成本管理成为一个企业生存和发展的核心问题。当前,ZL矿业公司矿区成本管理中存在的问题是,企业缺乏系统的理论指导,成本定额的确定不合理,矿区间接费用分配不当,造成成本信息不准确。加强企业成本管理,应树立企业战略成本管理新观念,建立定额管理制度,确定合理的定额,优化作业链,采用作业成本法核算铝土矿成本,充分发挥企业员工的创新能力,挖掘降低成本的潜力,强化员工成本观念,实行全员成本控制,从而增强企业的成本管理效果。

With incrcasingly fierce market competition, an effective cost management of the enterprises has become a core problem determining their existence and development. Currently, the problems about mine cost management of ZL mining company are that the enterprise is lack of systematic guidance in theory, irrational proportion in cost quota, and inappropriate distribution in indirect cost of the mine, which leeds to inaccurate cost information. To increase enterprise cost management, we should establish new strategic cost management and norm management system, determine reasonable quota, optimize operation chain, calculate the cost of bauxite by operation cost, play the stuff＇s innovative ability, exploit the potential of decreasing cost, emphasize cost idea, and take cost control of all stuff to increase cost management of the enterprise.