摘要
应对原材料大幅度涨价,控制好成本是最佳途径。铸铁熔化的成本控制,应以主要材料费用和燃料动力费用为主。在成本控制中,应加强计量、原始记录、定额和成本责任制等基础管理工作;成本的分析控制主要是成本的差异分析控制,并应用统计分析方法分析了铸铁熔化的成本,探讨了降低主要材料费用和燃料动力费用的途径。
The best way to reply price soar of raw material for foundry is to control the cost effectively. Through the analysis, the priority was given to the costs of materials, fuel and power in control of cost for cast iron melting, and some basic management works like measuring, original records, rationing and cost duty system building also should be paid more attention. The cost analysis and control mainly lie on the control of the cost difference. Cost of cast iron melting is analyzed by means of statistical method, and approaches for reducing the charge for main material, fuel and power are discussed.
出处
《铸造》
CAS
CSCD
北大核心
2008年第8期805-809,共5页
Foundry
关键词
铸铁
铸铁熔化
成本控制
cast iron
cast iron melting
control of cost