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自2012年起,张矿集团为应对低迷的外部市场环境,破解生产经营、安全管理、项目建设、煤矿整合等企业发展中的难题,创新实施了大成本标准模型管理法,使企业成本管理从核算型成本管控模式转向以模型成本管控为主的前置式大成本管理模式,实现了成本管理的制度化、精细化和科学化。一、大成本标准模型管理法的内涵与法则1.内涵。大成本标准模型就是在理想状态下的成本管理标准和控制标准。
Since 2012, Zhang Mine Group has innovated and implemented the large-cost standard model management method in response to the sluggish external market environment and cracked down the difficulties in the development of enterprises such as production and management, safety management, project construction and coal mine consolidation, The accounting-based cost management and control mode has been shifted to the front-end large-cost management mode focusing on model cost control, which has realized the institutionalization, refinement and scientification of cost management. First, the cost of standard model management law connotation and rules 1. Connotation. The high cost standard model is the cost management standard and control standard in the ideal state.