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成本管理水平关系到企业产品市场竞争力,面对日益激烈的市场竞争,以成本管理为中心,实施全员和全过程成本管理,是提升企业经营效益的核心工作。2008年金融危机以来,铜产品价格急剧下滑,直接影响到铜矿企业的利润,加强企业成本有效管理,通过降耗增收,更显得十分急迫,本文结合德兴铜矿成本核算和管理的实际情况,分析成本管理过程中存在的问题,并提出优化成本管理的思路和对策。
The cost management level is related to the market competitiveness of enterprise products. In the face of increasingly fierce market competition, cost management is the core, and the whole staff and the whole process cost management are the core tasks to enhance the operating efficiency of the enterprise. Since the financial crisis of 2008, the price of copper products dropped sharply, which directly affected the profits of copper mines and enterprises, and effectively managed the cost of the enterprises. It was even more urgent to reduce consumption and increase revenue. Combining with the actual situation of cost accounting and management of Dexing Copper Mine, , Analyzes the problems existing in the cost management process, and puts forward the ideas and countermeasures of optimizing the cost management.