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矿山企业主体业务涵盖采矿、选矿等,工艺复杂程度高,各个工序较为分散,这些客观情况在很大程度上会带来矿山财务成本管理的粗放。随着矿山企业生产技术的不断进步和现代企业管理制度的确立,越来越多的矿山经营者意识到成本管理的重要意义,并提出了更高更全面的要求。随着矿山企业内外部环境的变化,传统的成本管理已经难以适应矿山企业未来的发展,针对矿山企业财务成本管理的探索迫在眉睫。
The main businesses of mining enterprises cover mining, beneficiation, etc. The complexity of the process is high and the various processes are relatively scattered. These objective conditions will largely bring about the extensive management of the financial cost of mines. With the continuous improvement of mining technology and the establishment of modern enterprise management system, more and more mine operators are aware of the importance of cost management and put forward higher and more comprehensive requirements. With the changes of the internal and external environment of mining enterprises, the traditional cost management has been difficult to adapt to the future development of mining enterprises. The exploration of the financial cost management of mining enterprises is imminent.