摘要
传统的成本管理模式无法满足钢铁企业对生产成本进行精细化管控的要求,文章以包钢(集团)公司为背景,对钢铁企业的每日成本进行分析研究,提出并完成了日成本核算系统,从根本上实现了实时掌握生产现场实际生产状况和成本精准管理的目的,使得成本管理实现由事后分析到事中控制的转变。
The traditional cost management mode cannot meet the requirements for fine management and control of production cost in iron and steel enterprise.In the paper,the daily costs of iron and steel enterprise are analyzed and studied by taking Baotou Steel as the background as well as the daily cost accounting system is proposed and completed.As a result,the real-time control on actual production status of production field and purpose of precision management of cost are fundamentally realized so that cost management is transformed from postmortem analysis to in-process control.
作者
宗娅洲
赵菲
虎晓红
Zong Ya-zhou;Zhao Fei;Hu Xiao-hong(Information Service Center of Baotou Iron&Steel(Group)Co.,Ltd.,Baotou 014010,Inner Mongolia Autonomous Region,China;School of Information and Management Science,Henan Agricultural University,Zhengzhou 450002,Henan,China)
出处
《包钢科技》
2021年第6期87-90,共4页
Science & Technology of Baotou Steel
关键词
成本管理
日核算
事中控制
精细化管控
cost management
daily accounting
in-process control
fine management and control
