成本费用作为决定矿业集团竞争力的核心因素,企业必须提高重视,改革成本管理模式。本文首先对矿业集团公司成本费用内部会计控制的现状进行了简要分析,其次说明了矿业集团公司成本费用内部会计控制工作中存在的问题,并重点提出了相应解决办法。 As the core factor that decides the competitiveness of mining group, the enterprise must pay more attention to reform the cost management mode. This article first analyzes briefly the status quo of the internal accounting control of the cost of the mining group company, then explains the problems existing in the internal accounting control of the cost of the mining group company, and puts forward the corresponding solutions.