基于广义作业的钢铁生产成本核算方法研究

Generalized-operation-based production cost accounting method in iron and steel industry

针对目前钢铁成本核算过程中费用消耗过程不明晰、成本归属性不强的现状,提出了广义作业概念,并建立包含单件、多件和辅助的多元作业对象,以及作业群、作业、设备多层次的广义作业体系,以解决多件产品同时加工而造成的成本失真的问题。研究了基于广义作业的资源多层次分配方法和成本对象计算方法,结合钢铁成本发生实际对上述方法进行了验证,提高了钢铁成本核算的准确性,为细化钢铁企业的成本管理提供了方法支持。

To deal with unclear fee process and cost assignment in cost accounting process of iron and steel industry, concept of generalized operation was proposed. To solve the problem of distorted product cost in concurrent machining, its system was established which consisted of multi-operation objects such as single part, multi-part and complementary operation object and multi-layer including operation group, operation and machine. Method of resource allocation and object costing calculation were studied based on the generalized operation. In connection with fact, the product cost was calculated to testify feasibility of the above method. It increased the accuracy of cost accounting and provided tool for fine cost management in the iron and steel industry.