基于成本项目的钢铁作业成本管理模型研究

为提高钢铁集团的竞争力和精益化生产管理,提出了基于成本项目的作业成本模型.该模型首先根据钢铁企业的组织机构和工艺特点建立作业中心,并针对分厂所属的作业中心设置为独立核算单元.成本模型通过集成财务系统和物资系统等子系统,并根据成本项目建立的映射关系匹配转账凭证和物资出库等数据来获得资源.然后依据资源动因把资源归集到作业中心,并按作业动因把作业中心的成本归集到成本对象中.最后,采用基于Java 2平台企业版的浏览器/服务器四层体系结构,设计和开发了原型系统.该原型系统通过在某钢铁集团的实际应用,证明了模型的可行性和有效性.

Activity-based costing management model for steel enterprises based on cost item

Aiming at improving core competitiveness and adopting lean production management for steel enterprises,Activity-Based Costing(ABC) model based on cost item was proposed.Firstly,activity centers were constructed based on organization structure and process characteristics,and some activity centers which belonged to sub-factory could be regarded as independent costing units.As the ABC model integrated financial system,stock system,etc.,resources were acquired by mapping the journal vouchers and material data.Then according to resource drivers,resources were assigned to the activity centers and costs from activity centers into cost objects according to the activity drivers.Finally,Browser/Server(B/S) four-tier software prototype based on Java2 platform Enterprise Edition(J2EE) was developed,and implementation of this model in some steel enterprise proved to be feasible and effective.