摘要
矿山企业生产成本的合理控制是企业在市场竞争下生存和发展的重要环节。将矿山总成本进行分类,列出成本的构成要素,应用盈亏平衡原理,研究矿石的生产成本界限,并建立单位原矿生产成本界限的数学模型。运用该模型计算出每个时期的单位原矿生产成本界限,与实际成本比较,分析矿山盈亏状况。再应用灰色关联分析法确定生产成本的主要影响因素,并制定合理的成本控制方案。对国内某矿山2015年经营情况进行分析,说明成本界限模型能够判断矿山是否盈利,应用灰关联分析找出成本的主控因素后,提出具体的成本控制措施。
The reasonable control of ore production costs is an important part of the survival and development of enterprises in the market competition. The total costs are classified and the components of the mining enterprises costs are listed. The cost limits of ore production are studied and the mathematical models of the unit ore production cost limits are built using the breakeven principle. This model is applied to caiculate the unit ore production cost of each period and to analyze the profit and loss of mines compared with the actual costs. Gray correlation analysis is made to identify the major factors influencing production costs and to develop a reasonable cost control program. The analysis of oper- ating conditions for a mine in China in 2015 indicates that the cost limits model can judge whether the mine is profitable. Specific cost-control measures are proposed by analyzing gray correlati：on to find the major cost {actors.
作者
杜宇翔
许梦国
程爱平
商欢迪
黄永材
DU Yu-xiang XU Meng-guo WANG Ping SHANG Huan-di HUANG Yong-cai LIU Chang(Key Laboratory of Hubei Province for High-efficient Use of Metallurgical Mineral Resources and Agglomeration in Wuhan University of Science and Technology, Wuhan Hubei 430081 ,China)
出处
《化工矿物与加工》
CAS
北大核心
2016年第10期75-79,共5页
Industrial Minerals & Processing
