黄金矿山全过程成本管理控制的探索与实践

Exploration and practice of the whole process cost management and control in gold mines

黄金价格持续低位震荡,黄金矿山盈利空间大幅压缩,亏损风险增大,面临着巨大的生存压力。因此,在黄金资源的品质基本稳定,没有较大提升空间的情况下,控制成本就成为黄金矿山的重要工作内容。简要介绍了成本管理控制的内容、意义,分析了黄金矿山成本管理控制存在的问题,并以陕西太白黄金矿业有限责任公司全过程成本管理控制为例,阐述了全过程成本管理控制的具体实施措施,及其对黄金矿山运营及发展的重要性,并为当前形势下黄金矿山的成本管理控制提供借鉴和参考。

With gold prices fluctuating at low levels,the room for profits is compressed,the risk for loss is increasing and survival is challenging for gold mining enterprises. For that reason,taking into consideration the stable gold resource quality and confined room for improving it,cost control becomes priority in gold mine work. The paper briefly introduces the content and significance of cost management and control,analyzes the problems facing it,and with Shaanxi Taibai gold mining company as the research subject,describes the specific measures implemented for the whole process cost management and control and its significance for gold mine operation and development. The study can be used as reference for the cost management and control of gold mines in current situations.