Abstract: For the core purpose of “clear cost，real-time tracking，optimal control”，and based on a comprehensive and systematic summary of the gold mine cost，the management system of accurate ore costing for gold ores is built. Such issues as actual-time dynamism in terms of time and refinement on cost calculation units in terms of space etc. of Gold Mine are solved，which help mining enterprises to master costs consumption，to accurately analyze cost difference and to optimize and adjust cost management measures. The management system，key models and treatment solutions proposed can be commonly used in metal underground mines，which can serve as a reference for other similar mines.

Key words: Gold mine, Cost management, MES, Activity-based standard costing, Accurate costing