委内瑞拉S金矿项目成本控制研究

发布时间：2018-01-04 09:21

本文关键词：委内瑞拉S金矿项目成本控制研究　出处：《兰州交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国矿业企业“走出去”开发海外矿产资源成为一种潮流,有实力的企业将海外矿业项目视为发展型战略的关键,集中资金、技术优势资源,强化管理,把海外项目做成“低成本、高回报”的样板资产,提升企业的国际知名度和竞争力。论文以JY公司的委内瑞拉S金矿项目成本控制方法为研究对象,论证了海外矿业项目成本控制方法的可行性。“降本增效”是近几年全球矿业企业提高竞争力的追求目标,在掌控同等规模矿产资源的条件下,“低成本、高收益”的运营,则是获得领先优势的必由之路。贵金属矿山项目,从规模上看,比有色金属和铁矿项目小。因而,精细化管理,控制矿山建设和生产成本,提高投资收益,是海外金矿项目成败的关键。本文对项目成本控制理论做了简要介绍,列举了一些常用的成本控制方法,以当前先进的成本管控理论为支撑,展开介绍了有关理论在S金矿项目中的应用,以施工企业的视角,对工程项目成本控制进行了较详细的研究,并得到一些成本控制的有效方法。在项目成本构成分析的基础上,首先论述了挣值法在运输大巷这个重点分项工程的成功运用,证明了挣值法能够较好地控制工程进度和成本;其次,论述了动态控制法在S金矿项目成本控制中,以组织措施、管理措施、经济措施和技术措施为保障,对于即将发生的和已经发生的成本偏差,及时控制和纠正,将各项费用控制在预期范围内;最后,列举和分析了作业成本法在S金矿成本控制中的做法和成效,论证了作业成本法在S金矿项目管理过程中,是一种切实可行的成本控制方法。在项目的成本控制方面,各种控制方法都有其优势和缺陷,要按照企业自身的规模、经济实力、行业特点以及管理团队的水平,找到合适的成本控制方法,而非盲目套用管理理论。本文丰富了海外矿业项目成本控制实例,对同类项目的管理,尤其是对于矿山建设期的成本控制,从思路和方法方面,具有一定的借鉴意义。
[Abstract]:It has become a trend for Chinese mining enterprises to "go out" to develop overseas mineral resources. The powerful enterprises regard overseas mining projects as the key of development strategy, concentrate funds, technical advantage resources and strengthen management. Make overseas projects "low cost, high return" model assets, enhance the international reputation and competitiveness of enterprises. The paper takes the cost control method of the S gold mine project of JY Company as the research object. This paper demonstrates the feasibility of the cost control method of overseas mining projects. "reducing cost and increasing efficiency" is the goal of global mining enterprises to improve their competitiveness in recent years. Under the condition of controlling mineral resources of the same scale, the cost is low. The operation of "high yield" is the only way to gain the leading advantage. The precious metal mine project is smaller than the non-ferrous metal and iron ore project in scale. Therefore, the management is refined and the construction and production cost of the mine is controlled. Improving investment returns is the key to success or failure of overseas gold projects. This paper briefly introduces the project cost control theory, lists some common cost control methods, supported by the current advanced cost control theory. This paper introduces the application of relevant theory in S gold mine project, and studies the cost control of engineering project in detail from the perspective of construction enterprise. Some effective methods of cost control are obtained. Based on the analysis of project cost composition, the successful application of earned value method in transportation roadway is discussed. It is proved that the earned value method can better control the progress and cost of the project. Secondly, the paper discusses the dynamic control method in the S gold mine project cost control, with organizational measures, management measures, economic measures and technical measures as the guarantee, for the upcoming and already occurred cost deviation. Timely control and correction, to control the costs within the expected scope; Finally, the paper enumerates and analyzes the practice and effect of activity-based costing in the cost control of S gold mine, and proves that Activity-Based costing is used in the project management of S Gold Mine. It is a feasible cost control method. In the aspect of project cost control, all kinds of control methods have their advantages and disadvantages, which should be based on the scale and economic strength of the enterprise itself. The characteristics of the industry and the level of the management team, find the appropriate cost control method, rather than blindly apply the management theory. This paper enriches the example of overseas mining project cost control, the management of similar projects. Especially for the mine construction period of cost control, from the thinking and methods, has certain reference significance.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.1

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