浅谈钢铁企业成本控制的例外管理

Talking about Exception Management of Steel Enterprise Cost Control

钢铁企业成本例外管理应用主要包括由于产品生产特殊工序、长期成本差异以及产品用途不同造成的成本例外。通过提高对成本管理过程的重视程度、精细化成本管理水平及管理人员业务素质等,能够及时识别这些例外情况。成本例外管理的应用,帮助企业发现工艺技术优势,提高企业的成本精细管理水平,实现控制成本的目标。

The application of cost exception management in iron and steel enterprise mainly includes the exceptions created by production of special process and long-term cost difference and different use of product. We identified these exception cases by means of enhancing the degree of attention and the detailed cost management level and the professional quality of management personnel. The application of cost exception management helps enterprise finding the technology advantage, improving the detailed cost management level and realizing the target in cost control.