Research And Development Of Fine Cost Management System

With the continuous development of social economic globalization, miningenterprises are facing more intense international competition. The ore prices alwayschanged with the changes of international situation. For Chinese mining enterprisesin order to improve their competitiveness, we must strengthen their management andcontrol costs, reduce waste and achieve fine management.At present, most mining companies are still practiced the old traditional costmanagement methods which always ignores the production process due to the indirectcosts and can not get an accurate result which will affect and misleading the decisionfrom managers.For this case,this papers is on the basis of National Natural Science Foundationproject “Temporal Principle Research of Fine Mining for Open Pit Mine”, based onthe actual production process of mining enterprises,combined costing and grayrelational analysis theory to realize the implementation of sophisticated miningenterprise cost management. Focus on the job center, assigned all the costs to eachjob centers in accordance with the mineral production process to calculate the totalcost of minerals;and then using gray relational analysis theory to calculate the cost ofoperating expenses and correlation of each cost to help managers making decisions;and then use computer language to build open pit mines fine cost management systemthrough activity-based costing module and analysis module gray mine fine to realizethe automated cost management systems:(1) Through the study of costing, activity-based costing analysis will use thefeasibility of mining enterprises, describes the practical application of theactivity-based costing method of mining enterprises and calculation steps.(2) Through the study of gray relational analysis, the use of gray relationalanalysis method, calculated using activity-based costing cost open pit mine dataanalysis, calculate the correlation degree of minerals total operating costs.(3) Use of computer languages, build open pit mine fine cost managementsystem, including sub-culture, human resource subsystem, material managementsubsystem, production control subsystem, equipment management subsystem, costmanagement subsystem. Enterprises using the system in daily production statistics fordata entry and automatic cost accounting and cost analysis through system Costingmodule associated with the gray module. (4)Using open pit mine fine cost management systems to realize the actualmining cost management, improve the existing traditional mining enterprise costmanagement approach to address the cost of the statistical results which are notaccurate,And analyzing ore costs to improve production processes.