Business is profitable for the purpose of the organization, the starting point and destination is a Generally speaking, the enterprise market space more spacious, the exchange cost is lower, so efficiency will be higher, profit ability is In this paper, resources compensation mechanism under the foundation, based in Yunnan resources and location advantages, market-oriented, economic efficiency as the center, briefly discussed the development of mining enterprises cost management and basic category and the importance of development of mining enterprises, the existing compensation mechanism under the cost management existence question, and proposes the corresponding solution Through the strengthening of enterprise cost management, improve the utilization of mineral resources compensation mechanism, and ultimately improve the economic efficiency of Key words: Mining Development Company; compensation mechanism; cost management; economic benefits