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降低原矿成本,是矿山企业全面贯彻党的多快好省地建设社会主义总路线的一个重要方面,是各个矿山企业应予高度重视的问题。地下开采原矿成本,按现行社会主义企业“财会”制度规定,由直接生产费用、车间经费、企业管理费三项组成。如果原矿不是企业的最终产品,则原矿成本只包括直接生产费用和车间经费两项。直接生产费用按作业项目构成计算,包括:掘进、采矿、坑内其它作业等费用。按成本项目构成计算,包括:材料(定额和辅助材料)、动力(电)、生产工人工资及附加工资等。
Reducing the cost of ore is an important aspect for the mining enterprises to fully implement the party’s principle of building the socialist road in a multi-pronged and efficient manner and is a problem that various mining enterprises should attach great importance to. Underground mining costs of ore, according to the current socialist enterprise “accounting” system, by the direct cost of production, workshop funding, business management fee of three. If the ore is not the final product of the enterprise, then the cost of the ore only includes the direct production costs and the workshop funds. Direct production costs calculated by the composition of the project, including: tunneling, mining, pit and other operations costs. Calculated by cost items, including: materials (quotas and supporting materials), power (electricity), wage and additional wages of production workers.