基于多材料清单的特钢作业成本管理系统研究

为解决特钢企业成本信息准确性差、费用分摊不合理的问题，提出了基于多材料清单的特钢成本管理体系结构。通过建立基于作业成本法的成本作业计算模型，将消耗、作业和成本动因等成本要素与企业资源、过程、加工参数相结合，实现对财务、生产、采购、库存等信息的集成，以提高产品实际成本计算的正确性。提出了生产数据向成本数据的转换算法，实现了成本信息从生产系统中的自动提取，提高了成本数据的准确性、一致性和完整性，为成本管理控制提供了支撑工具，从而使企业成本管理水平得到提升。

XBOM-based cost management system of special steel enterprises

To deal with problem of data inaccuracy and incorrect fee allocation, an x-Bill of Material(xBOM)-based cost management framework of special steel enterprises was presented. The Activity Based Costing (ABC)-based cost computation model was built to combine the cost factors of consumption, operation, and cost drivers with resource, process, and machining parameter. The information integration of finance, production, purchase and inventory was realized so that the accuracy of the product effective cost was improved. The cost data transition algorithm was suggested to automatically draw the cost data from other production information system, which improved the accuracy, consistency, and integrality of cost data, and provided support tools for the enterprise cost management and control.