摘要
传统的钢铁行业所面对的挑战和困难都十分巨大,矿山企业也逐渐从盈利模式走向亏损模式。矿山行业所面对的生存考验更加残酷,要想在此环境下生存,就需要对冶金项目的建设成本进行有效的管理。从零缺陷预算管理法概述、零缺陷预算管理在冶金项目建设成本管理水平提高当中的应用以及效益核算三个方面展开详细的论述,以期为冶金项目在建设成本管理水平上的提高提供具有针对性价值的参考建议。
The traditional steel industry faces great challenges and difficulties,and mining enterprises are gradually moving from profit model to loss mode.The survival test faced by the mining industry is even more cruel.To survive in this environment,the construction cost of metallurgical project needs to be effectively managed.From zero defect in zero defect summary of budget management,budget management in metallurgical construction project cost management level of the application and benefits of accounting detail in three aspects,in order to metallurgical project at the level of construction cost management advice to improve to provide targeted value.
作者
蔡晨光
韩会峰
国永田
CAI Chen-guang;HAN Hui-feng;GUO Yong-tian(Hbis group mining company,Tangshan 063000,China)
出处
《世界有色金属》
2018年第9期255-256,共2页
World Nonferrous Metals
关键词
冶金项目
零缺陷预算管理法
建设成本
管理水平
metallurgical project
zero defect budget management method
construction cost
management level