摘要
针对矿山生产特点以及产品成本难于控制的问题 ,提出实施工序成本核算 ,建立工序成本管理体系 ,改善了主要技术经济指标 ,推进了矿山市场化预算管理工作。
In view of the special characteristics of mining operation and the difficulties of controlling cost of mining products,the idea of controlling cost of each operational process and establishing a cost management system is introduced.In this way,the main techno\|economic indexes and the management of marketing budget of mining products are improved.\;
出处
《矿业工程》
CAS
2003年第3期3-6,共4页
Mining Engineering
关键词
工序成本管理体系
矿山
预算管理
市场化
经济指标
cost of each operational process
marketing budget of mining products
techno\|economic indexes