基于消耗链的钢铁作业成本控制方法

Approach to activity-based costing control and management based on consumption chain in iron and steel industry

针对目前钢铁企业成本分配和控制中资源消耗的归集和分配难于反映实际作业过程,以及成本控制预算不准确等问题,提出了基于消耗链的钢铁作业成本控制方法。面向产品制造过程建立了钢铁作业消耗链模型,研究了基于消耗链模型的多重资源成本分配方法和作业成本控制计划方法,并结合某钢铁集团企业作业成本发生的实际过程进行了应用验证研究和实例分析。

Resources allocation and consumption assignment were difficult to map actual activity process and cost control budget was inaccurate for cost share control in iron and steel industry.To deal with these problems,a novel approach to Activity-Based Costing control and management based on consumption chain was presented.Steel-activity consumption chain model orienting to product manufacturing process was constructed.Methods of multiple resources allocation and activity cost control planning were studied based on consumption chain model.Application studies and example analyses were performed to validate the actual process of steel-activity cost in an iron and steel group.