摘要
本文以东北特殊钢集团为例,着重对特钢集团成本管理理论和应用体系进行研究。通过分析特钢集团业务流程特点建立了作业成本管理模型,在现代集成制造环境下构建了成本管理与其他企业管理职能间的集成关系,分析了各职能部门在成本管理中的作用,并提出了在软件信息交互关系及分布式环境下的实现体系,分析了案例企业的应用效果。通过案例分析表明该研究有利于细化企业成本管理和控制粒度,对我国特钢集团成本管理具有直接的参考价值。
Based on the Dongbei Special Steel Group,this paper analyzes the cost management theory and application methods.Through analyzing the characteristics of special steel production flow,the Activity-Based Management（ABM）model is proposed.The integrated relationship between cost management and other management functions is demonstrated in the CIMS environment.Then,the roles of departments in ABM are described and the system of ABM is proposed in the information interactive relationship and distributed environment.The application effect is illustrated and the result indicates that the system is effective to cost management and control,and it＇s of great value in cost management for Chinese special steel groups.
出处
《管理案例研究与评论》
2010年第6期422-434,共13页
Journal of Management Case Studies
基金
国家自然科学基金(70872014)资助项目
