露天矿山精细化成本管理系统研究与开发

发布时间：2018-01-11 13:17

本文关键词：露天矿山精细化成本管理系统研究与开发　出处：《武汉理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会经济全球化的不断发展，矿山企业面临着更加激烈的国际竞争。矿石价格总是随着国际形势的变化而变化，我国矿山企业要想提高自身竞争力，必须加强自身的成本管理和控制，减少浪费，实现精细化管理。目前，我国大部分矿山企业仍然实行的是老旧的传统成本管理方法，常常忽略了生产过程中的间接费用，不能准确的得到结果，会对管理者的决策造成影响和误导。针对这种情况，论文以国家自然科学基金“露天矿精细化开采时空原理研究”项目为依托，基于矿山企业的实际生产工艺，结合作业成本法和灰色关联分析理论，对矿山企业实施精细化成本管理。以作业为中心，将成本费用按一定成本动因分配到各个作业中心中，并按照矿产品生产过程所需作业，计算矿产品总成本；并运用灰色关联分析理论，计算各作业费用和矿产品成本之间的关联度，帮助管理者进行决策；并利用计算机语言构建露天矿山精细化成本管理系统，通过作业成本法模块和灰色分析法模块实现矿山精细化，自动化的成本管理系统。论文主要研究成果有：（1）通过对作业成本法的研究，分析将作业成本法运用在矿山企业的可行性，阐述了将作业成本法实际运用于矿山企业的方法与计算步骤。（2）通过对灰色关联分析法的研究，利用灰色关联分析法，对运用作业成本法计算得出露天矿山成本数据进行分析，计算各作业对矿产品总成本的关联度。（3）利用计算机语言，构建露天矿山精细化成本管理系统，包含企业文化子系统，人力资源子系统，材料管理子系统，生产控制子系统，设备管理子系统，成本管理子系统。企业在日常生产中使用该系统来进行数据录入与统计，通过系统中作业成本法模块与灰色关联模块自动进行成本核算与成本分析。（4）利用露天矿山精细化成本管理系统，对实际矿山进行成本管理，改进该矿山企业现行传统成本管理方法，解决了成本统计结果不准确，，矿产品成本与生产工艺脱节，不能提供有效数据进行成本分析等问题。并对矿石成本进行分析，提出改进生产工艺的意见。
[Abstract]:With the continuous development of social and economic globalization, mining enterprises are facing more fierce international competition. The price of ore always changes with the changes of international situation. Our mining enterprises want to improve their own competitiveness. We must strengthen our own cost management and control, reduce waste and realize fine management. At present, most of our country's mining enterprises still implement the old traditional cost management method, often ignoring the indirect costs in the production process, can not get the results accurately. It can influence and mislead the manager's decision. In view of this situation, the thesis is based on the project of "Research on the principle of time and Space of Fine Mining in Open-pit Mine" of the National Natural Science Foundation of China, based on the actual production technology of mining enterprises. Combined with activity-based costing and grey relational analysis theory, detailed cost management is implemented in mining enterprises. Activity-centered, cost costs are allocated to each activity center according to certain cost drivers. And calculate the total cost of mineral products according to the operation required in the production process of mineral products; The grey relational analysis theory is used to calculate the correlation degree between the cost of each operation and the cost of mineral products, so as to help managers to make decisions. The fine cost management system of open-pit mine is constructed by computer language, and the precision of mine is realized by the module of activity-based costing and the module of grey analysis. Automatic cost management system. The main research results of this paper are as follows: Based on the study of Activity-Based costing (ABC), the feasibility of applying Activity-Based costing (ABC) to mining enterprises is analyzed, and the practical application method and calculation steps of Activity-Based costing (ABC) in mining enterprises are expounded. 2) through the study of grey correlation analysis, the cost data of open-pit mines calculated by activity-based costing method are analyzed by using grey relational analysis method. Calculate the correlation between each operation and the total cost of mineral products. Using computer language to construct the fine cost management system of open-pit mine, including enterprise culture subsystem, human resource subsystem, material management subsystem, production control subsystem, equipment management subsystem. Cost management subsystem. Enterprises use the system to input data and statistics in daily production. The cost accounting and cost analysis are carried out automatically by the activity-based costing module and grey correlation module in the system. 4) using the fine cost management system of open pit mine to carry on the cost management to the actual mine, improve the present traditional cost management method of the mine enterprise, and solve the inaccuracy of the cost statistics result. The cost of mineral products is out of step with the production process, which can not provide effective data for cost analysis. The paper analyzes the cost of ore and puts forward some suggestions for improving the production process.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52;TD804

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