迁钢炼钢作业部成本管理改进研究

发布时间：2018-03-27 16:39

本文选题：钢铁企业　切入点：成本管理　出处：《东北大学》2014年硕士论文

【摘要】：随着钢铁行业的持续低迷,成本控制成为各钢铁企业生存和发展的主要手段。作为大型国有钢铁企业,迁钢公司同样面临着生存的考验,在此背景下成本管理成为各级管理部门的重点工作。炼钢作业部作为迁钢公司钢铁生产流程的主要组成部分,承担了迁钢公司成本控制的重要职责,其成本管理水平直接影响整个迁钢公司的成本控制结果。因此,急需开展成本管理方面的研究。迁钢公司的成本管理体系中,各生产作业部为成本核算的最小单元。在各作业部内部的各个工序中,并未实行单独的成本核算和管理。本文通过对炼钢作业部成本管理现状的分析,认为要进一步加强成本管理,切实挖掘降低成本的潜力,将降低成本的压力有效的传导至生产操作岗位的每一名职工,需在炼钢作业部内部首先试行小工序成本核算,并在此基础上实行班组成本核算。在炼钢作业部内部形成作业部级、工序级、班组级三级成本核算体系,实现成本的逐级管控,有效的支撑炼钢作业部的成本管理。本文首先对炼钢作业部成本管理现状进行了调查与分析,归纳出成本管理存在着主要生产作业区参与成本预算程度不够、岗位操作人员参与成本控制主动性不强、主要成本发生单位未能有效控制成本结算过程,成本管理体系存在缺欠等问题。在此基础上提出了开展小工序成本管理的改善思路,基于改善思路提出了小工序成本管理设计方案,并结合炼钢作业部的工作实际以部分主要作业区为试点组织实施;最后,对成本管理改进方案实施的制度保障和效果进行了论述。
[Abstract]:With the continuous downturn of the iron and steel industry, cost control has become the main means for the survival and development of iron and steel enterprises. As a large state-owned steel enterprise, Qianshan Steel Company is also facing the test of survival. In this context, cost management has become the key work of management departments at all levels. As a major part of the steel production process of Qiansteel Company, the steelmaking Department has assumed the important responsibility of cost control in Qianshan Steel Company. Its cost management level directly affects the result of cost control of the whole company. Therefore, it is urgent to carry out research on cost management. Each production activity department is the smallest unit of cost accounting. There is no separate cost accounting and management in each working procedure of each operation department. This paper analyzes the current situation of cost management in steelmaking operation department. It is considered that in order to further strengthen cost management and tap the potential of reducing cost effectively, the pressure of reducing cost can be effectively transmitted to every worker in the production and operation position. It is necessary to first try out the small process cost accounting within the steelmaking operation department. On the basis of this, the cost accounting of shift and group is carried out. Within the steelmaking operation department, a three-level cost accounting system of activity department, working procedure level and shift group level is formed, and the cost level control is realized step by step. Firstly, this paper investigates and analyzes the current situation of cost management in steelmaking operation department, and concludes that the cost management of main production operation areas is not enough to participate in the cost budget. The active participation of post operators in cost control is not strong, the main cost generating units fail to control the cost settlement process effectively, the cost management system is deficient, and so on. On this basis, the paper puts forward some ideas to improve the cost management of small working procedures. Based on the idea of improvement, the design scheme of small process cost management is put forward, and combined with the work of steelmaking operation department, part of the main operation area is organized and implemented. This paper discusses the system guarantee and effect of cost management improvement scheme.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F406.72

【相似文献】