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德兴铜矿实施降本增效的措施对成本控制起到良好的作用,挖掘了降本空间,其降本效果显著。矿山成本控制难点大型矿山财务管理的核心就是成本管理。德兴铜矿是江铜集团公司的主干矿山,也是中国第一大露天铜矿,年产铜精矿含铜量12万吨、黄金5.3吨,拥有固定资产56亿元,员工1.1万人。1.成本事前控制工作不够。从德兴铜矿的成本构成上看,固定费用较高,仅工资(含福利费)和折旧两项就占成本的25%。冗员过多是国有企业的共性。
Dexing Copper Mine measures to reduce costs and increase efficiency play a good role in cost control, mining cost reduction, the significant effect of reducing costs. The difficulty of mine cost control The core of large-scale mine financial management is cost management. Dexing Copper Mine is the backbone mine of JCC and also the largest open pit copper mine in China. With an annual output of 120,000 tons of copper concentrate and 5.3 tons of gold, Dexing Copper Mine possesses fixed assets of 5.6 billion yuan and employs 11,000 people. 1. Pre-cost control work is not enough. Dexing copper mine from the cost point of view, the higher fixed costs, only wages (including welfare costs) and depreciation of the two accounted for 25% of the cost. Too much redundancy is a common feature of state-owned enterprises.