Title :
The research on Xiao Long Mine´s estimating cost & strategic cost management
Author :
Xu, Yan ; Liu, Qun
Author_Institution :
Manage. Sch., Tianj in Univ. of Technol., Tianjin, China
Abstract :
The paper analyzes the theory on SCM The object is the Xiao Long Mine´s cost expediture constitution. It formed a way, the work flow model analysis tool, estimating the cost of Xiao Long Mine. This way is combined with the theories of ABC, TOC and SCMIn conclusion, it clarifies the improvement on account issue concerning the activity and convergence character.
Keywords :
costing; mining industry; expediture constitution; mine cost estimation; strategic cost management; work flow model analysis; Art; Constitution; Cost accounting; Educational institutions; Electrical capacitance tomography; Environmental economics; Financial management; Paper technology; Production; Technology management; Activity-Based Costing (ABC); Cost Driver; Strategic Cost management; Theory Of Constraints;
Conference_Titel :
Industrial Engineering and Engineering Management, 2009. IE&EM '09. 16th International Conference on
Conference_Location :
Beijing
Print_ISBN :
978-1-4244-3671-2
Electronic_ISBN :
978-1-4244-3672-9
DOI :
10.1109/ICIEEM.2009.5344533
