摘要
钢铁企业生产属于离线与连续两者混合的生产流程,具备了产品规格众多、流程较长、环节较多、作业道次众多、数据庞大等特征。如果要绝对依赖过去的人工形式开展成本精细化核算则极为困难,伴随科学技术的进步,钢企开始了全方位的信息化管理方式,作业成本法同样开始得到了应用。有鉴于此,文章对于国内钢企成本核算里面作业成本法的运用加以研究,对于提升企业运用水平进而改进其经济效益与竞争能力提供有益借鉴。
The production of iron and steel enterprises is a mixed production process of offline and continuous production,which has the characteristics of numerous product specifications,long process,many links,numerous operations and huge data.It is extremely difficult to carry out refined cost accounting if we absolutely rely on the artificial form in the past.With the progress of science and technology,iron and steel enterprises have started a comprehensive information management mode,and activity-based costing has also begun to be applied.In view of this,this paper studies the application of activity-based costing in the cost accounting of domestic iron and steel enterprises,which provides a useful reference for the improvement of enterprises'application level and their economic benefits and competitiveness.
作者
李坤
商玉林
马柯
王升刚
LI Kun;SHANG Yu-lin;MA Ke;WANG Sheng-gang(School of Electromechanical Engineering,Xi'an Polytechnic University,Xi'an 710000,China)
出处
《价值工程》
2020年第29期73-74,共2页
Value Engineering
关键词
作业成本法
钢铁企业
成本核算
activity-based costing
steel enterprises
cost accounting
