煤矿机电过程成本控制研究与探索

研究了煤矿机电生产成本发生的行业特点,阐述了矿井机电成本管理控制应当以历史数据为参考正推分解机电成本管理目标方法,采取设计、技术创新、全员成本控制等机电过程成本控制方法,实现客观过程成本的优化,同时加强人本成本控制理念,在隐性机电成本上实现最大的节约。总结了机电成本的事前预测、事中控制、事后分析过程控制方法,实现煤矿机电生产成本控制的最优化。

Research and Exploration on Mechanical and Electrical System Process Cost Control in Coal Mine

This paper researches the industrial characteristics of the cost of the coal mine mechanical and electrical production, and expounds that the coal electrical machinery cost management and control should be based on historical data for reference to speculate the target of the electrical cost management. The electrical and mechanical process cost control methods such as design and technical innovation and total cost control are taken to realize the optimization of the objective process cost. At the same time, the theory of humanistic cost control should be strengthened so as to realize the biggest savings of the recessive electrical cost. It sums up the process control methods of the ex ante forecasting, in-process control, postmortem analysis of the electrical cost and implements the optimization of the cost control of coal mine mechanical and electrical production.