| 实施炼钢工序计量推进作业成本管理 |
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| 引用本文： | 吴怡,姚云苗,陈寿红.实施炼钢工序计量推进作业成本管理[J].云南冶金,2012(1):70-74. |
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| 作者姓名： | 吴怡 姚云苗 陈寿红 |
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| 作者单位： | 武钢集团昆明钢铁股份有限公司炼钢厂,云南安宁650302 |
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| 摘 要： | 武钢集团昆明钢铁股份有限公司炼钢厂通过引入作业成本管理理念，制定工序间计量管理方案，在实施方案的过程中对成本管理模式进行探索，寻找进一步降低炼钢生产成本的新方法和新途径。
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| 关 键 词： | 作业成本 工序计量 方案 改进方向 |
Implementation of Steelmaking Procedure Measurement, Promotion of Activity-based Cost Management |
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| WU Yi,YAO Yun-miao,CHEN Shou-hong.Implementation of Steelmaking Procedure Measurement, Promotion of Activity-based Cost Management[J].Yunnan Metallurgy,2012(1):70-74. |
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| Authors: | WU Yi YAO Yun-miao CHEN Shou-hong |
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| Affiliation: | (Steelmaking plant, Kunming Iron ＆ Steel Co. , Ltd. , Wuhan Iron and Steel Corporation, Anning, Yunnan 650302, China) |
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| Abstract: | The Steelmaking plant of Kunming Iron Steel Co. , Ltd. , Wuhan Iron and Steel Corporation brings in the idea of activity - based cost management, which makes the measurement management scheme of interprocess, the cost management model is explored during the procedure of implementation scheme, it try to find a new method and a new way to reduce the steelmaking production cost. |
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| Keywords: | activity-based costing procedure measurement scheme improvement orientation |
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