Research on Cost Control of Sand and Gravel Material Mining Enterprises in Gansu Province
In order to improve the profit space and market competitiveness of sand and stone material mining enterprises,this paper investigates and studies the cost management mode and current situation of many sand and stone material mining enterprises in Gansu Province,analyzes and demonstrates the influ-encing factors of cost control of mining enterprises,points out various disadvantages of current cost ac-counting of mining enterprises,and focuses on the problems of non-standard cost control and unclear scope of cost accounting of mining enterprises,and makes a detailed and in-depth study.The research re-sults show that the sand and gravel mining enterprises in Gansu Province urgently need to get rid of the original and extensive cost accounting model in terms of cost control.They still need to continue to deepen the reform of enterprise cost control,constantly learn from the advanced management experience of metal and non-metal mines,and improve the cost management level of sand and gravel mining enterprises,so as to achieve the purpose of reducing costs and increasing efficiency and improving economic benefits of sand and gravel mining enterprises.