江苏大学
硕士学位论文
20090601摘要
提高经济效益和行业竞争力提供思路。主要研究工作如下：业降低成本、提高效益、提升市场竞争力所迫切耍解决的问题。
已经成为钢铁企业提高效益、提升市场竞争力的$:要手段和途径；而目前我国钢
的国际市场。全球钢铁工业市场竞争主要表现在三个方面，即成本竞争、产品质
量竞争和销售服务竞争，而其中成本的竞争无疑是最莪础和最关键的；降低成本
础上，探索作业成本法在钢铁企业的作业管理方式和成本控制模式，为钢铁企业
本管理的思想，研究适应钢铁企业生产经营特点的作业成本核算体系，并在此基
题、以及作业成本法应用于钢铁企业的必要性与可行性进行充分论述的基础上，
入WTO以及全球市场的形成，钢铁工业竞争已不再局限于国内，而是空间更广大
铁企业成本管理存在粒度过粗的现象，造成费用分摊不合理，产品成本信息失真，
的一般原则，设计了钢铁企业实施作业成本核算与控制的一般程序。
进而引起企业经营决策失误、产品成本失控。因此，钢铁企业如何建立更加符合 业消耗资源”的基本思想以及具体的操作流程，总结出作业成本法的优势，为论 及作业成本法与传统成本法的比较等。从中认识作业成本法“产品消耗作业，作 生、国内外理论发展与应用现状、作业成本核算原理及核算流程、作业成本控制
钢铁工业是国民经济的基础产业，在国民经济屮具有重要地位。随着我国加 首先，对作业成本法的相关理论做简洁和清晰的介绍，包括作业成本法的产 企业实际情况的产品成本核算体系和控制模型，显然是目前全球化环境下钢铁企
文作业成本核算体系的建立和作业成本控制模型的设计提供理论支撑。
其次，通过充分调研，在对钢铁企业生产流程特点、成本核算现状及存在问
得出钢铁企业具有应用作业成本法的适用条件；并依据作业成本法操作程序设计
姓名：李永宁 申请学位级别：硕士 专业：工业工程 指导教师：施国洪
论文以江苏沙钢集团淮钢特钢有限公司的成本管理实践为背景，应用作业成
作业成本法在钢铁制造企业成本核算与控制中的应用研究
江苏大学工程硕士学位论文
最后，以江苏沙钢集团淮钢特钢有限公司转炉厂为案例，通过对其生产流稈 及成本核算与控制现状的分析，提出实施作业成本法的总体设汁思路；并根训对 设计结果的测试、分析、比较和评价，向准钢持钢存限公司提出基于作业成本信 息在钢铁产品定价、作业成本控制等方面的体应用建议。既为企业提办生产效 率、降低成木提供强有力的工具，也为卨层符M人的经营决策，提商市场竞争力提供科学的依据。此典型案例对于国内外钢铁企业成功应用作业成本法，科学的 进行作业成本核算与控制具有一定的参考和借鉴意义。
关键词：钢铁制造企业，作业成本法，成本核算，成本控制，作业改进
ABSTRACT
The steel and iron industry is a basic industry of the national economy, have important positions in national economy. With the accession to the WTO and forming of global market of
our country, the competition of steel and iron industry has already been no longer confined to our country, but the international market with vaster space. The global market competition of steel and iron industry mainly behaves in three aspects, I.e. cost competition，Product quality competition and Selling service competition, and the competition of the cost is undoubtedly the most basic and most key among them; Lowering costs has already become the iron and steel enterprise and increased the benefit, promoted important means and route of the competitiveness of market; And one exists in the nterprise cost management of steel of our country to spend thick phenomenon at present, it is unreasonable to cause the expenses to share, the information of the cost of goods is distorted, and then it is out of control to cause enterprise’s business decision fault, cost of goods. So，How the iron and steel enterprise sets up the products cost accounting system according with enterprise’s actual conditions further and controls models, it is obviously the globalization environment at present to go to the iron and steel enterprise and lower costs, increase the benefit，promote the problem that the competitiveness of market will solve urgently.
The thesis regards cost management practice of the first converter factory of the Huaihe River steel special steel Co., Ltd. of steel group of sand of Jiangsu as the background, employ homework cost thought of management, study, meet iron and steel enterprise homework cost accounting system to produce management characteristic, so as to explore homework homework management style and cost in the iron and steel enterprise of law of cost control the mode, offer the thinking for improving the economic benefits and trade competitiveness in the
江苏大学工程硕士学位论文
iron and steel enterprise. Main research work is as follows:method, and law of cost of homework to compare with traditional law of cost etc. in domestic
application situations, check and calculate principle and procedure, control the thinking,
and international theory. Realize homework basic thought and cost accounting and concrete
operation procedure of control of” the products consumc the homework, the homework
First of all, do the succinct and clear introduction in relevant theories of the law of cost of
the homework, including the formulation of law of cost of homework, develop with current
consumes resources
in
江苏大学工程硕士学位论文
M of law of cost from it, summarize the advantage of the law of cost of the homework, offer the
theory for the fact that setting-up of the homework cost accounting system of the thesis and homework cost control the design of the model to support.
Secondly, through fully surveying and studying, to the production procedure characteristic of iron and steel enterprise, cost accounting current situation and existing problem, and the law of cost of homework is applied to the foundation that necessity and feasibility of the iron and steel enterprise fully describe, obtaining the iron and steel enterprise has applicable scope and terms which employs the law of cost of the homework; Then operate the general principle of designing program according to the law of cost of the homework, design the iron and steel enterprise to implement the cost accounting of homework and general procedure of control.
Finally, regard first converter factory of the Huaihe River steel special steel Co., Ltd. Of steel group of sand of Jiangsu as the case, through the analysis to its production procedure and cost accounting current situation, put forward the overall mentality of designing of implementing the law of cost of the homework; And according to test, analysis, compares and appraisal on result of designing, put forward it to steel special steel Co., Ltd. Of the Huaihe River on the basis of the cost information of the homework in the steel products fix the price, the respect that performance appraisal of the homework, homework cost are controlled,etc. employ the suggestion specifically. Have already offered the strong tool for improving production efficiency, lowering costs in enterprises, it is top management team’s business decision too, improve the competitiveness of market to offer the scientific basis. This typical case succeeds in employing the law of cost of the homework to the domestic and international iron and steel enterprise, scientific controlling homework cost accounting and cost of homework has certain reference and reference meaning.
KEY WORDS: Steel manufacturing Company, The law of Cost of the Homework, Cost
Accounting, Cost Controlling，Homework Improving
IV
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学位论文作者签名:
2009年》月)日
2009年月
日
VIP专享作业成本法在钢铁制造企业成本核算与控制中的应用研究 - 图文
