钢铁企业全面成本管理模式研究

分析了成本管理模式对提高钢铁企业成本管理水平的作用，提出了钢铁企业全面成本管理的模式，该模式集成了责任成本管理体系、过程成本管理体系、成本管理对象体系以及成本管理基本方法。责任成本管理体系体现了社会成本责任和企业内部成本责任，过程管理体系体现了产品生命周期各个环节的成本责任，成本管理对象体系体现了对成本管理具体要素的管理。阐述了钢铁企业降低成本的基本策略。

Study of Total Cost Management Model in Iron and Steel Enterprise

The paper studies the effect of cost management model in improving iron and steel enterprise cost management level, and presents a total cost management mode of iron and steel enterprise, this model integrates duty cost management system, process cost management system, cost management object system and base techniques of cost management. The duty cost managment system embodies society cost duty and enterprise inner cost duty,the process cost management system embodies each portion's cost duty of product life cycle and the cost management object system embodies management about cost management detailed factor. This paper also expounds on the base strategies of reducing cost in iron and steel enterprise.