运用管理会计解决矿山经营中的问题探究  

Research on Solving Problems in Mine Operation by Using Management Accounting

作　　者：马彩红 MA Cai-hong(Gansu Vocational College of Energy and Chemical Industry,Lanzhou 730207,China)

机构地区：[1]甘肃能源化工职业学院,甘肃兰州730207

出　　处：《世界有色金属》2021年第6期159-160,共2页World Nonferrous Metals

摘　　要：随着我国社会经济不断发展,我国矿山行业也在突飞猛进地发展,通过长时间的实践可知,管理会计在矿山企业的经营管理过程中发挥着独一无二的作用,不仅可以有效提升矿山企业的管理效率,还可以提升矿山企业的总体经济效益。本文简要概述了矿山企业经营过程中运用管理会计的重要性,对管理会计在企业经营过程中应用的问题进行分析,并且有针对性地提出了几点矿山经营中有效应用管理会计的对策,仅供参考。With the continuous development of my country’s social economy,my country’s mining industry is also developing by leaps and bounds.Through long-term practice,it can be known that management accounting plays a unique role in the operation and management of mining enterprises,not only can effectively improve the management of mining enterprises Efficiency can also improve the overall economic benefits of mining enterprises.This article briefly summarizes the importance of the use of management accounting in the operation of mining enterprises,analyzes the problems in the application of management accounting in the operation of enterprises,and puts forward several countermeasures for the effective application of management accounting in mine operations.for reference.

关 键 词：管理会计 矿山经营 问题 对策 

分 类 号：F426.1[经济管理—产业经济]