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自2008年金融危机爆发以来,大宗商品价格持续震荡走低并伴随着产能过剩危机,金属矿山企业在争夺市场的过程中,成本的竞争发挥着十分重要的作用,但是目前的金属矿山企业的成本核算依旧存在诸多不足,传统模式下的成本核算信息在很大程度上扭曲了企业的成本信息,对于企业的成本控制以及管理产生了不利的影响。因此,加强对于金属矿山企业作业成本法的应用研究,对于金属行业以后的发展有着十分重要的作用,对于我国经济的发展能够起到很大的促进作用。
Since the outbreak of the financial crisis in 2008, commodity prices have continued to fluctuate lower and accompanied by a crisis of overcapacity. The competition in the cost of metal mining enterprises plays a very important role in the competition for the market. However, the current cost accounting of metal mining enterprises There are still many shortcomings. The cost accounting information under the traditional mode distorts the cost information of the enterprise to a large extent, which has a negative impact on the cost control and management of the enterprise. Therefore, to strengthen the applied research on ABC method for metal mining enterprises plays an important role in the future development of the metal industry, which can greatly promote the economic development of our country.