智慧矿山背景下精细化成本管理研究———以博罗神山绿色现代石场项目为例
Research on refined cost management under the background of smart mine: Taking the Shenshan green modern quarry project in Boluo as an example
为破解传统粗放式成本管理模式在智慧矿山背景下的局限,本研究基于博罗神山绿色现代石场项目实践,构建了融合三维 GIS、物联网和大数据等技术的“工序级单机单车核算+动态监测预警+平台化决策支持”的精细化成本管理模式.该模式引入量化指标集中化指数(ACC),建立关键环节成本测算公式,实现了从静态预算到动态预警的闭环转变.通过一系列量化指标与成本测算,验证了精细化成本管理模式显著优于传统管理模式,为成本管控领域提供了新的实践范式.
To address the limitations of traditional extensive cost management models in smart mining environments, this study develops a refined cost management model featuring process-level single-machine and single-vehicle accounting with dynamic monitoring and early warning systems plus platform-based decision support by integrating technologies such as 3D GIS, IoT and big data, based on the Shenshan green modern quarry project in Boluo. This model introduces the Centralized Quantitative Index (ACC) and establishes cost calculation formulas for critical processes, achieving a closed-loop transformation from static budgeting to dynamic risk warning. Through a series of quantitative indicators and cost calculations, it is verified that the refined cost management model significantly outperforms traditional approaches, providing a new practical paradigm for cost control practices.
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