| Currently,mining in China is facing problems such as low grade of mineral resources,low recovery rate,small scale of mineral deposits,numerous complex and difficult to mine bodies,and a significant decrease in ore market prices,which have a serious impact on the economic benefits and profit margins of mines.In order to improve the survival advantage and production efficiency of mining enterprises,it is of great practical value to study the key production cost influencing factors that affect mine profits and formulate reasonable cost control measures.Based on the actual mine production,this paper carried out the corresponding research on the production cost prediction and control of large-scale metal open-pit mines through cost prediction and cost control methods:(1)Based on the interview data,actual production process and relevant literature,the Grounded theory was used to identify and analyze the factors affecting the production cost of open-pit mining,and a set of cost prediction index system was established.(2)In order to achieve the prediction of mining production costs,a new MGM(1,m,N)model is proposed,which effectively solves the shortcomings of the original MGM(1,m,N)model in terms of highly idealized time response solution process,non homologous parameter usage,and inability to convert the model structure to other grey prediction models,thereby improving the prediction accuracy of the model.(3)In order to verify the effectiveness and rationality of this study,take a large metal open pit mine as an example,analyze its production status and cost trend,predict the cost change in the next four years based on its production process,use the cost management method of Activity-based costing,divide the operation center based on the mine production process,infiltrate the cost into each operation center,and conduct cost management through resource types,Provide reasonable cost control suggestions.This study directly addressed the problem of high efficiency and low benefit of mining enterprises,grasped the objective needs of current market changes and cost control,and constructed a new discrete multivariable gray cost prediction model and mine Activity-based costing.It not only realized cost prediction from the perspective of production process,but also explored the management countermeasures of mine costs from Microcosm–macrocosm analogy levels,This provides a new approach to better achieve mining enterprise management. |
