基于价值链的黄金矿业企业战略成本管理模式探析  

Research on strategic cost management model of gold mining enterprises based on value chain theory

作　　者：宋春梅 袁兆龙 Song Chunmei;Yuan Zhaolong(Yantai Gold Vocational College;Laizhou Ruihai Mining Co.,Ltd.)

机构地区：[1]烟台黄金职业学院 [2]莱州市瑞海矿业有限公司

出　　处：《黄金》2023年第2期1-3,共3页Gold

基　　金：国家社科基金项目(19BGL276)。

摘　　要：面临复杂的市场环境和激烈的市场竞争,黄金矿业企业需将成本管理方式提高到战略高度。阐述价值链与战略成本管理理论,分析黄金矿业企业成本管理存在的问题,并根据黄金矿业企业的战略定位,构建其战略成本管理模型、基本框架,并提出保障实施建议,旨在为黄金矿业企业的战略成本管理提供参考,提高黄金矿业企业的竞争优势和经济效益。Gold mining enterprises are facing a rapidly changing market environment and increasing competitive pressure.Therefore, the cost management mode must be raised to a strategic height.The paper states briefly the value chain and strategic cost management theory and analyzes the problems of cost management in gold mining enterprises.According to the strategic positioning of gold mining enterprises, their strategic cost management mode and basic frame are constructed.And the suggestions to guarantee the implementation are put forward.The purpose is to provide references for the strategic cost management of gold mining enterprises and improve the competitive advantage and economic benefits of gold mining enterprises.

关 键 词：价值链 战略成本 黄金矿业 成本管理 管理模式 

分 类 号：TD-9[矿业工程]