The research on Xiao Long Mine's estimating cost & strategic cost management

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.