投入产出技术在程潮铁矿成本分析中的应用  

Application of Input-output Technique in Cost Analysis in Chengchao Iron Mine

作　　者：冯瑞芳[1] 宋卫东[1] 匡忠祥[2] 何明华[2] 

机构地区：[1]北京科技大学 [2]武钢矿业公司

出　　处：《金属矿山》2003年第2期18-20,27,共4页Metal Mine

摘　　要：针对地下金属矿山生产环节复杂、工序成本分解困难这一难题 ,结合程潮铁矿的具体情况 ,采用投入产出技术对生产成本进行了较为合理的分解 ,并在此基础上分析了主要成本构成和各因素的影响程度 ,为企业降低成本提供了依据 。In view of the problem caused by the complex production procedure and difficulty in process cost decomposition of underground metal mines and in combination of the real conditions of Chengchao Iron Mine,input output technique was used to make a reasonable decomposition of the production cost.On this base,the key cost composition and the influencing degree of various factors were analysed,providing a basis for the cost reduction of the enterprise.It is also of great reference value to other similar mines.

关 键 词：投入产出技术 成本分析 采矿工序 铁矿石 企业 

分 类 号：F407.1[经济管理—产业经济]