Mining cost analysis and cost control based on the sensitivity factor analysis |
| |
引用本文: | ZHAO Shun-di KONG Yu-sheng LU Min. Mining cost analysis and cost control based on the sensitivity factor analysis[J]. 现代会计与审计, 2007, 3(11): 44-49 |
| |
作者姓名: | ZHAO Shun-di KONG Yu-sheng LU Min |
| |
作者单位: | School of Business Administration, Jiangsu University, Jiangsu 212013, China |
| |
摘 要: |
|
关 键 词: | 灵敏度因子 成功控制 成本分析 采矿业 |
Mining cost analysis and cost control based on the sensitivity factor analysis |
| |
Abstract: | This paper systematically generalizes relevant theories and methods regarding mining cost control and constitutes the model for the mining cost analysis. It also comes up with the sensitivity factor analysis to conduct mining cost control. The theories and methods have been experimented with Jiangsu Chuanshan Mining Joint-Stock Company Ltd. Case studies have been undertaken on mining cost of the company and the most sensitive factor which affects mining cost has been found accordingly. Finally the paper concludes that the focus concerning the cost control of the company should be directed at output and material costs. |
| |
Keywords: | mining cost cost analysis cost control |
本文献已被 维普 等数据库收录! |