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现代矿业 ›› 2025, Vol. 41 ›› Issue (07): 235-239.

• 实用技术 • 上一篇    下一篇

某矿业公司加工矿业务经济效益分析

徐传伟 周逢阳   

  1. 安徽马钢矿业资源集团有限公司
  • 出版日期:2025-07-25 发布日期:2025-08-27

Economic Benefit Analysis of Processing Mine Business of a Mining Company

  1. Anhui Masteel Mining Resources Group Co.,Ltd.
  • Online:2025-07-25 Published:2025-08-27

摘要: 为应对产能下滑和经济效益递减,保证企业产能及经济效益,某矿业公司采购非主流 矿开展加工业务。研究以东山选矿厂为例,分析原料采购价格波动、加工成本以及自产矿与加工矿 配比对经济效益的影响,并构建动态经济评估模型,针对东山选矿厂的生产工艺流程,强调了配矿操 作的重要性,并指出当前成本分摊方法未能准确反映实际资源消耗和协同效益的问题。建立市场价 格分析模型以应对风险,优化配矿比例并创新商业模式,使用盈亏平衡分析模型指导业务决策,采用 变动成本分离法改进成本核算,推导出自产矿与加工矿的最佳配比公式,并推广“贸易+基地”委托加 工模式,让专业贸易公司负责购销与风险管理,矿山专注生产以收取加工费。研究表明,通过实施上 述策略,不仅实现了直接经济效益,还显著提升了自产矿产量与回收率,促进了整体生产的优化,适 用于资源萎缩型矿山企业的经济效益提升策略体系。

关键词: 经济效益, 原料采购, 加工成本, 投料配比

Abstract: To address the decline in production capacity and economic efficiency,and to ensure sta‐ ble output and financial performance,a mining company purchases non-mainstream ores to carry out pro‐ cessing business. Taking Dongshan Concentrator as a case study,it analyzes how fluctuations in raw materi‐ al prices,processing costs,and the mix ratio between self-mined and processed ores affect economic re‐ turns,and establishes a dynamic economic evaluation model. The research highlights the importance of ore blending in the concentrator’s production process and points out that the current cost allocation method fails to accurately reflect actual resource consumption and synergistic benefits. To tackle these issues,the study proposes building a market price analysis model to manage risks,optimizing ore-blending ratios,and inno‐ vating business models. It applies a break-even analysis model to guide operational decisions,adopts a vari‐ able cost separation method to improve cost accounting,derives the optimal mixing formula for self-mined and purchased ores,and promotes a "trade + base" toll-processing model. Under this model,professional trading companies handle procurement,sales,and risk management,while mines focus on production and earn processing fees. Research findings show that implementing these strategies not only generates direct economic benefits but also significantly improves the output and recovery rate of self-mined ores,thereby enhancing overall production efficiency. This systematic approach offers an effective solution for resource�declining mining enterprises seeking to improve economic performance.

Key words: economic benefits, raw materials procurement, processing cost, feeding ratio