武钢标准成本管理系统的研究与应用

来源期刊：冶金自动化2011年第1期

论文作者：王坚 胡星 程长虹

文章页码：32 - 35

关键词：钢铁； 标准成本； 标准因子； 计算流程； 管理系统

Key words：iron and steel； standard cost； standard factor； calculation process； management system

摘    要：武汉钢铁股份有限公司标准成本管理系统贯穿从烧结、炼铁、炼钢到热轧、冷轧、硅钢、棒线材等完整的冶金制造过程,适应武钢股份公司多产品、多制程的特点,可以由业务人员灵活定义核算对象标准因子和自由设定计算流程,以满足不同生产厂个性化设计和公司一级管理需要。通过计算可快速得到产副品的原料标准成本和附加标准成本,进而得到产副品的标准成本,将财务人员从繁琐的手工计算中解放出来,把精力用在更高层次的成本分析上。系统还提供丰富的查询和报表功能,为实现产品结构优化以及成本精细化管理提供了有效手段。

Abstract: This paper introduces a standard cost management system covering whole metallurgical manufacturing process,from sintering,iron making,steel making,hot rolling,cold rolling,silicon steel,to wire and rod and others in WISCO.This system is applicable to all product mix of WISCO,and users can define the standard cost factor and set calculation process according to the specifics of the manufacturing section that they are working on and the management requirements at corporate level.Standard cost of raw materials,standard cost attached and subsequent standard cost of every product can be quickly calculated and obtained with the system,reducing significantly amount of tedious manual calculations and leaving financial staff more time on cost analysis that makes more sense.This system also provides a wealth of query and report functions to meet the management requirements at corporate level.