摘要
武钢集团昆明钢铁股份有限公司炼钢厂通过引入作业成本管理理念,制定工序间计量管理方案,在实施方案的过程中对成本管理模式进行探索,寻找进一步降低炼钢生产成本的新方法和新途径。
The Steelmaking plant of Kunming Iron Steel Co. , Ltd. , Wuhan Iron and Steel Corporation brings in the idea of activity - based cost management, which makes the measurement management scheme of interprocess, the cost management model is explored during the procedure of implementation scheme, it try to find a new method and a new way to reduce the steelmaking production cost.
出处
《云南冶金》
2012年第1期70-74,共5页
Yunnan Metallurgy
关键词
作业成本
工序计量
方案
改进方向
activity-based costing
procedure measurement
scheme
improvement orientation
