钢铁企业的生产预算分析与控制模式研究

Controlling Model and Analysis of Production Budget for Steel and Iron Enterprises

对钢铁企业应用作业基准成本 (ABC)方法 ,确定生产过程中增值作业与非增值作业 ,以建立钢铁企业的生产预算的多目标规划模型 ,并对生产预算中的差异进行分析与控制 ,以达到降低成本的目的·

Applying ABC method for steel and iron enterprises, deciding value added activity and non value added activity in the process of production, establishing multi objective programming model of production budget for steel and iron enterprises and also controlling and analyzing variances during production budget, in order to achieve the object of reducing cost.