摘要
Abstract
To achieve the accurate cost management and resource optimization in intelligent mines,this article takes DM Open-pit Mine as an example and conducts research based on the activity-based costing method,analyzes the method of activity-based costing work process.The article expounds on the current cost management status,existing problems and solutions of DM Open-pit Mine,and conducts the cost analysis of intelligent mines based on activity-based costing from job identification and cost accumulation,job driver analysis,cost allocation and cost analysis aspects,and puts forward the optimization suggestions for cost management of intelligent mines based on activity-based costing from strengthening technology investment and system construction,cultivating professional talent teams,optimizing equipment management and maintenance,and establishing a dynamic cost management mechanism aspects.The activity-based costing method can accurately identify high-cost operations and effectively reduce costs,providing a scientific path for cost management and resource allocation optimization of intelligent mines.关键词
智能矿山/作业成本法/无人驾驶技术/成本管理/资源配置优化Key words
intelligent mine/activity-based costing/unmanned driving technology/cost management/resource allocation optimization分类
矿业与冶金
