钢铁企业日成本分析与利润预测系统研究与实现

发布时间：2018-03-01 12:30

本文关键词： 钢铁企业日成本利润预测　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济的不断发展，我国的钢铁企业已普遍陷入亏损或微利时期，迫于市场环境的变化，利用信息化系统提升企业精细化管理水平，促进企业粗放型向集约化生产经营模式的转换，被广泛用于各个钢铁企业。作为钢铁企业之一的湖南华菱湘潭钢铁有限公司（简称湘钢）也正通过提升企业信息化水平加速转型与升级的步伐。本文以日成本分析与利润预测系统为研究对象。首先对国内外以作业成本为代表的成本理论与实施案例进行了分析，并结合湘钢成本核算的现状与存在的问题，提出了实施日成本与利润预测管理体系，并对基于此体系下的铁前、钢后日成本管理,工序成本审核、日利润预测、日成本分析需求进行了分析，，在需求分析的基础上提炼出钢铁企业日成本分析与利润预测关键业务模型。考虑到系统的扩展性与可维护性，系统采用C/S三层软件框架，并从技术集成、安全、高效、稳定性、适应性角度对框架的各个子功能进行了设计，定义了框架开发工具与环境。在系统应用功能设计与实现上，涵盖了日成本分析与利润预测业务需求的所有功能，包括铁前成本管理、炼钢成本管理、轧材成本管理、财务日成本管理、公司成本及产品利润分析、设计成本管理和系统管理功能。系统的成功构建与上线运行，完善了企业基础管理工作、加强了成本核算的过程控制、并以成本为核心实现对业务系统的提质改造，为企业实施精细化成本管理战略提供了有利的支撑。在国内钢铁企业都在搜索企业如何转型以迎接挑战之际，本文基于作业成本理论与信息化手段与方法并结合湘钢成本管理实际情况，从体系制度建立、关键业务模型定义、系统框架设计、应用功能开发与实现几个角度提出了钢铁企业日成本分析与利润预测系统的完整解决方案，为国内钢铁企业实施全流程、全过程、全周期、全产品的精细细成本管理提供一种思路、方法与的手段。
[Abstract]:With the continuous development of economy, iron and steel enterprises in our country have generally fallen into the period of loss or slight profit, forced by the change of market environment, using information system to improve the level of fine management of enterprises. To promote the transformation from extensive enterprise to intensive production and management mode, Hunan Valin Xiangtan Iron and Steel Co., Ltd (Xiangtan Iron and Steel Co., Ltd.), as one of the iron and steel enterprises, is accelerating the transformation and upgrading by improving the level of enterprise informatization. This paper takes the daily cost analysis and profit forecasting system as the research object. Firstly, this paper analyzes the cost theory and practice cases represented by activity-based cost at home and abroad, and combines the current situation and existing problems of cost accounting in Xiangtan Iron and Steel Co. The management system of daily cost and profit forecast is put forward, and the demand of iron, steel, process cost, daily profit forecast and daily cost analysis is analyzed. On the basis of requirement analysis, the key business models of daily cost analysis and profit prediction for iron and steel enterprises are refined. Considering the expansibility and maintainability of the system, the system adopts the C / S three-tier software framework, and from the aspects of technology integration, security, efficiency, stability. Each sub-function of the framework is designed from the point of view of adaptability, and the framework development tools and environment are defined. In the design and implementation of the system application function, it covers all the functions of daily cost analysis and profit forecasting business requirements. Including pre-iron cost management, steelmaking cost management, rolling material cost management, financial daily cost management, company cost and product profit analysis, design cost management and system management functions. It improves the basic management of enterprises, strengthens the process control of cost accounting, and improves the quality of business system with cost as the core, which provides a favorable support for the implementation of fine cost management strategy. At a time when domestic iron and steel enterprises are searching for how to transform enterprises to meet the challenge, based on activity-based cost theory and information technology means and methods, combined with the actual situation of Xianggang cost management, this paper establishes the system system and defines the key business model. The whole solution of daily cost analysis and profit forecasting system of iron and steel enterprises is put forward from several angles of system frame design, application function development and realization, and the whole process, whole process, whole cycle for domestic iron and steel enterprises are implemented. The fine cost management of the whole product provides a way of thinking, method and means.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52

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