An iron and steel enterprise refined cost accounting control method based on a whole process flow

Abstract

The invention relates to an iron and steel enterprise refinement cost accounting control method based on a whole process flow, and the method comprises the steps: D1, system function construction: themain functions of a system are management accounting and system hardware architecture, and the hardware architecture of the system is constructed by adopting a PC server and a small hybrid cluster mode; And the system software architecture comprises standard plan cost analysis and calculation, standard performance cost analysis and calculation, actual cost analysis and calculation and profit analysis and calculation. Deepened big data applications, the production cost data of cost accounting are refined; multi-level and multi-dimension effects are realized; Multi-cost factor display, all semi-finished products can be provided in any period; Accurate, refined and comprehensive analysis data are provided for cost control through the actual cost information of any process cost center, effective monitoring and data analysis of the cost of the whole production process of an iron and steel enterprise are achieved, the cost management and control capacity of the enterprise is improved, and therefore cost control is conducted in a targeted mode.

Description

technical field [0001] The invention relates to the technical field of cost accounting for iron and steel enterprises, in particular to a refined cost accounting control method for iron and steel enterprises based on the entire process flow. Background technique [0002] In the new economic era, profound changes have taken place in the social environment and production and operation situation faced by steel enterprises. As a result, changes have taken place, gradually developing from the original large-volume single-variety production mode to the current small-volume multi-variety order-oriented mode: many varieties and specifications, many process links, long process flow, and large market fluctuations. If you want to completely rely on It is becoming more and more difficult to calculate and control costs in traditional ways. The cost accounting object is in the production process, the cost elements are constantly changing, and the cost consumption of different products du...

AI Technical Summary

Problems solved by technology

Unable to devote more energy to the cost management of the enterprise, and unable to provide accurate strategic cost management information for the enterprise

In most domestic and foreign iron and steel enterprises, due to various factors, the vast majority of iron and steel enterprises still follow the traditional and backward manufacturing cost method, and the inventory valuation and carry-over adopt the planned cost method and allocate the cost difference and brief manufacturing expenses at the end of the period , leading to the lag of actual product cost information, distorted cost information, incomplete cost analysis, and difficulty in achieving real-time and effective cost control

The refinement of cost accounting in many enterprises is limited to monthly cost accounting, and the cost accounting of the whole process cannot be realized

At present, there is no iron and steel enterprise with a complete daily cost accounting in China. In the world, only South Korea's Posco has reached this level of cost accounting, but there are also differences in system realization functions and the present invention.

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