本文關(guān)鍵詞：露天礦山精細化成本管理系統(tǒng)研究與開發(fā)　出處：《武漢理工大學》2014年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 露天礦山 成本管理 作業(yè)成本法 灰色關(guān)聯(lián) 管理信息系統(tǒng)

【摘要】：隨著社會經(jīng)濟全球化的不斷發(fā)展，礦山企業(yè)面臨著更加激烈的國際競爭。礦石價格總是隨著國際形勢的變化而變化，我國礦山企業(yè)要想提高自身競爭力，必須加強自身的成本管理和控制，減少浪費，實現(xiàn)精細化管理。 目前，我國大部分礦山企業(yè)仍然實行的是老舊的傳統(tǒng)成本管理方法，常常忽略了生產(chǎn)過程中的間接費用，不能準確的得到結(jié)果，會對管理者的決策造成影響和誤導。 針對這種情況，論文以國家自然科學基金“露天礦精細化開采時空原理研究”項目為依托，基于礦山企業(yè)的實際生產(chǎn)工藝，結(jié)合作業(yè)成本法和灰色關(guān)聯(lián)分析理論，對礦山企業(yè)實施精細化成本管理。以作業(yè)為中心，將成本費用按一定成本動因分配到各個作業(yè)中心中，并按照礦產(chǎn)品生產(chǎn)過程所需作業(yè)，計算礦產(chǎn)品總成本；并運用灰色關(guān)聯(lián)分析理論，計算各作業(yè)費用和礦產(chǎn)品成本之間的關(guān)聯(lián)度，幫助管理者進行決策；并利用計算機語言構(gòu)建露天礦山精細化成本管理系統(tǒng)，通過作業(yè)成本法模塊和灰色分析法模塊實現(xiàn)礦山精細化，自動化的成本管理系統(tǒng)。論文主要研究成果有： （1）通過對作業(yè)成本法的研究，分析將作業(yè)成本法運用在礦山企業(yè)的可行性，闡述了將作業(yè)成本法實際運用于礦山企業(yè)的方法與計算步驟。 （2）通過對灰色關(guān)聯(lián)分析法的研究，利用灰色關(guān)聯(lián)分析法，對運用作業(yè)成本法計算得出露天礦山成本數(shù)據(jù)進行分析，計算各作業(yè)對礦產(chǎn)品總成本的關(guān)聯(lián)度。 （3）利用計算機語言，構(gòu)建露天礦山精細化成本管理系統(tǒng)，包含企業(yè)文化子系統(tǒng)，人力資源子系統(tǒng)，材料管理子系統(tǒng)，生產(chǎn)控制子系統(tǒng)，設(shè)備管理子系統(tǒng)，成本管理子系統(tǒng)。企業(yè)在日常生產(chǎn)中使用該系統(tǒng)來進行數(shù)據(jù)錄入與統(tǒng)計，通過系統(tǒng)中作業(yè)成本法模塊與灰色關(guān)聯(lián)模塊自動進行成本核算與成本分析。 （4）利用露天礦山精細化成本管理系統(tǒng)，對實際礦山進行成本管理，改進該礦山企業(yè)現(xiàn)行傳統(tǒng)成本管理方法，解決了成本統(tǒng)計結(jié)果不準確，，礦產(chǎn)品成本與生產(chǎn)工藝脫節(jié)，不能提供有效數(shù)據(jù)進行成本分析等問題。并對礦石成本進行分析，提出改進生產(chǎn)工藝的意見。
[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.
【學位授予單位】：武漢理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：TP311.52;TD804

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