摘要
成本管理是企业管理的重要组成部分,也是衡量企业生产经营管理能力、综合竞争发展实力的重点评价指标,是贯穿企业整个生命周期的持续性话题。矿山企业成本管理与普通企业成本管理既有相似性,又有其独特性,受到更多的成本因素的影响。通过对成本管理理念进行解析,对矿山企业成本因素进行辨识,对矿山企业成本控制措施进行了初步探析。
It is an important component part for an enterprise in cost management,and it is also to measure the production and operation of enterprises management in ability,including the synthesis of competitive development strength of a key evaluation index,as is throughout the whole life cycle of sustainable topic.The cost management and common cost management in mining enterprise has similarities and uniqueness and more cost factors.This article,through cost management system,has made a preliminary analysis of the mining enterprise cost factors in identify with the mine enterprise in cost control measures.
出处
《中国锰业》
2012年第4期48-52,共5页
China Manganese Industry
关键词
矿山企业
成本控制
成本因素
企业管理
Mining enterprise
Cost control
Cost factors
Enterprise management