矿业是国民经济的基础产业,与人民生活和社会经济发展情况息息相关。矿山体制和矿岩性质等地质资源条件对矿山企业这种资源型企业会产生直接的影响。通过降低生产成本这种途径可以有效的提高企业经济效益,因此,将成本核算体制引入矿山企业,可以使成本分析、成本管理更加的科学化,对企业发展有重要意义。 Mining is the basic industry of the national economy and closely linked with people’s living and social and economic development. The conditions of geological resources, such as the nature of the mine system and the nature of the ore and mine, have a direct impact on the resource-based enterprises in the mining industry. By reducing production costs this approach can effectively improve the economic efficiency of enterprises, therefore, the introduction of cost accounting system to mining enterprises, can make cost analysis, cost management more scientific, of great significance to the development of enterprises.