钢铁企业研发成本的筹划和管控

钢铁企业是我国重要的外贸出口企业,但目前在国际竞争中处于步履维艰的状态,盈利空间也较小。因此,进一步寻求降低成本的途径,是企业提升竞争力和创汇获利能力的有力举措。钢铁企业当前成本高居的重要原因是其产品成本的源头管控工作还存在一定缺陷。为此,钢铁企业有必要从产品的研发阶段就做好成本的筹划和控制工作。目前,钢铁企业研发阶段的成本筹划工作还因为原材料价格变动大、产品订单需求差异大和成本筹划机制不完善等因素受到一定的影响。为此,企业需要有新的方法和措施来进行成本筹划,这些措施主要有:加强理论探讨、实行IPD产品研发管理模式、确定恰当的研发支出规模、优化产品设计流程、规范成本核算、采用大数据分析等。

Iron and steel enterprises are important foreign trade export enterprises in China, which is currently in a difficult state in international competition and the profit space is small. Therefore, further search for ways to reduce costs is a powerful measure to enhance the competitiveness and export profitability of enterprises. An important reason for the current high costs of iron and steel enterprises is that there are some defects in the product cost source control. Therefore, it is necessary to do a good job of iron and steel enterprise planning and control the cost from the development stage of its products. At present, the cost planning of iron and steel enterprises at stage of development is affected by great changes in the prices of raw materials, big demand variation of product orders, imperfect cost planning mechanism and other factors. Therefore, enterprises need new methods and measures of cost planning, including the implementation of IPD product development management model, determining the appropriate R＆D expenditure scale, optimizing the product design process, strengthening cost accounting, and conducting big data analysis.