我国矿业企业成本费用控制研究

Research on Chinese Mining Enterprises Cost Control

本文从矿业企业成本费用内部控制出发,对矿业企业在成本与费用控制方面存在的一些问题及其产生原因进行分析,提出矿业企业应该建立健全成本费用控制制度体系,提升全员成本意识,强化成本费用预算管理,建立成本费用控制信息反馈系统等一些可行性建议及对策。

From the internal control of cost and expense of mining enterprises,this paper analyses the problems and reasons for mining enterprises in the aspect of cost and cost control,and then proposes that the mining enterprises should establish and improve the cost control system,enhance the comprehensive cost consciousness,strengthen the cost of budget management,and establish the cost control information feedback system,and some other feasible suggestions and countermeasures.