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随着本次世界经济危机的不断发酵蔓延,我国的矿山企业面临着更加严峻的经济形势。现代企业竞争的关键在于内部控制与风险管理体系的健全与否,因此,如何在基建期构建全员参与、全过程的成本控制与风险管理体系以增强自身的综合竞争实力,成为当前矿山企业的重要课题。本文将具体探讨贯穿于矿山企业“项目投资决策——设计——施工——竣工结算”各阶段成本控制的关键和所面临风险的有效管理对策。
With the continuous fermentation and spread of the world economic crisis, China’s mining enterprises are facing more severe economic situation. The key to modern enterprise competition lies in the soundness of the internal control and risk management system. Therefore, how to build a full-cost and risk management system during the capital construction period to enhance its overall competitive strength and become a important topic. This article will explore in detail the key and the effective management countermeasures of the cost control throughout the mining enterprise “project investment decision-design-construction-completion settlement ”.