青铜峡铝业股份有限公司(简称青铝股份或公司)是国家电投控股子公司,主营业务是生产和销售电解铝。电解铝行业属于同质化充分竞争的行业,要取得竞争优势,必须充分利用成本管理工具,严格控制成本。青铝股份在扭亏脱困过程中,逐步建立起以目标成本管理、变动成本管理、作业成本管理等多种成本管理工具综合运用的成本管理体系。一、成本管理工具在青铝股份 Qingtongxia Aluminum Co., Ltd. (hereinafter referred to as Aluminum shares or companies) is a subsidiary of the State Investment Holdings, the main business is the production and sale of electrolytic aluminum. Electrolysis aluminum industry is homogeneous and fully competitive industries, to obtain competitive advantage, we must make full use of cost management tools, strict cost control. Qinghai Aluminum shares in the process of turning around losses and gradually set up a cost management, cost management, change cost management, cost management and other cost management tools comprehensive use of cost management system. First, the cost management tools in the aluminum shares