甘肃省砂石材料矿山企业成本管控研究

Research on Cost Control of Sand and Gravel Material Mining Enterprises in Gansu Province

为了提升砂石材料矿山企业的盈利空间和市场竞争能力,对甘肃省多家砂石材料矿山企业成本管理模式及现状进行了调查研究,分析论证了矿山企业成本管控影响因素,指出了当前矿山企业成本核算的各类弊端,并重点针对矿山企业成本管控不规范、成本核算范围不明确的问题,进行了细致深入地研究。研究结果表明:甘肃省砂石材料矿山企业在成本管控方面急需摆脱原有的粗放式的成本核算模式,仍需持续深化企业成本管控改革,不断借鉴金属非金属矿山先进管理经验,提高砂石材料矿山企业的成本管理水平,以达到砂石材料矿山企业降本增效及提高经济效益的目的。

In order to improve the profit space and market competitiveness of sand and stone material mining enterprises,this paper investigates and studies the cost management mode and current situation of many sand and stone material mining enterprises in Gansu Province,analyzes and demonstrates the influ⁃encing factors of cost control of mining enterprises,points out various disadvantages of current cost ac⁃counting of mining enterprises,and focuses on the problems of non-standard cost control and unclear scope of cost accounting of mining enterprises,and makes a detailed and in-depth study.The research re⁃sults show that the sand and gravel mining enterprises in Gansu Province urgently need to get rid of the original and extensive cost accounting model in terms of cost control.They still need to continue to deepen the reform of enterprise cost control,constantly learn from the advanced management experience of metal and non-metal mines,and improve the cost management level of sand and gravel mining enterprises,so as to achieve the purpose of reducing costs and increasing efficiency and improving economic benefits of sand and gravel mining enterprises.