基于ABC法的钢铁企业的成本控制研究

发布时间：2018-05-31 15:54

本文选题：成本动因 + 作业分析　；参考：《河北工程大学》2014年硕士论文

【摘要】：钢铁是人类生产和生活中非常重要的原材料，钢铁行业在国民经济中具有重要地位,然而目前钢铁业竞争日益激烈,为了能在激烈的竞争形势中取胜，控制并降低成本成为钢铁企业提高效益和提升竞争力的重要途径。但是现在很多企业，成本控制仍然只是生产现场控制的传统成本控制模式，不能准确及时地提供真实的产品成本信息进而不利于管理层制定有效的决策。本文把国内外先进的成本控制模式应用于首钢集团迁安钢铁有限公司，建立新的作业成本管理框架，对迁钢的成本控制体系进行变革，提升企业的成本管理水平和企业产品的竞争力。本文首先阐述了作业成本法和成本控制的相关理论，采用企业访谈和实地调查的方法，深入到企业实习，，调查研究了迁钢公司的生产经营情况、信息管理系统、财务核算与管理系统、工艺生产流程等企业状况。然后分析本公司的成本管理现状，指出所存在的问题及实施作业成本法的必要性和可行性，运用理论与实际相结合的方法，在正确的相关理论指导下进行研究，提出了基于ABC法的成本控制的基本思路后设计了适用于迁钢的作业成本控制体系。最后将该体系具体实施在该公司的炼钢厂并提出了在本公司实施基于ABC法的成本控制体系的保障措施。
[Abstract]:Iron and steel is a very important raw material in human production and life. Iron and steel industry plays an important role in the national economy. However, at present, the competition of steel industry is becoming increasingly fierce, in order to win in the fierce competition situation. Controlling and reducing cost is an important way for iron and steel enterprises to improve their efficiency and enhance their competitiveness. However, in many enterprises, cost control is still only the traditional cost control mode of production site control, which can not provide real product cost information accurately and timely, and is not conducive to the management to make effective decisions. In this paper, the advanced cost control mode at home and abroad is applied to Qianan Iron and Steel Co., Ltd of Shougang Group, and a new framework of activity-based cost management is established to reform the cost control system of Qianshan Iron and Steel Co., Ltd. Improve the cost management level of enterprises and the competitiveness of their products. In this paper, the related theories of activity-based costing and cost control are first expounded. By using the methods of enterprise interview and field investigation, this paper goes deep into the practice of the enterprise, investigates and studies the production and management situation and information management system of the Qiangang Company. Financial accounting and management system, process production process and other enterprise status. Then it analyzes the current situation of cost management in our company, points out the existing problems and the necessity and feasibility of implementing activity-based costing, and applies the method of combining theory with practice to carry out the research under the guidance of correct relevant theories. The basic idea of cost control based on ABC method is put forward. Finally, the system is put into practice in the steelmaking plant of the company and the safeguard measures of the cost control system based on ABC method are put forward.
【学位授予单位】：河北工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F426.31

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