基于广义作业的钢铁生产成本核算方法研究  

Generalized-operation-based production cost accounting method in iron and steel industry

作　　者：蒙秋男[1] 刘晓冰[1] 

机构地区：[1]大连理工大学CIMS中心,辽宁大连116024

出　　处：《计算机集成制造系统》2009年第1期197-201,208,共6页Computer Integrated Manufacturing Systems

基　　金：国家自然科学基金资助项目(70872014);国家博士点青年基金资助项目(20070141042)~~

摘　　要：针对目前钢铁成本核算过程中费用消耗过程不明晰、成本归属性不强的现状,提出了广义作业概念,并建立包含单件、多件和辅助的多元作业对象,以及作业群、作业、设备多层次的广义作业体系,以解决多件产品同时加工而造成的成本失真的问题。研究了基于广义作业的资源多层次分配方法和成本对象计算方法,结合钢铁成本发生实际对上述方法进行了验证,提高了钢铁成本核算的准确性,为细化钢铁企业的成本管理提供了方法支持。To deal with unclear fee process and cost assignment in cost accounting process of iron and steel industry, concept of generalized operation was proposed. To solve the problem of distorted product cost in concurrent machining, its system was established which consisted of multi-operation objects such as single part, multi-part and complementary operation object and multi-layer including operation group, operation and machine. Method of resource allocation and object costing calculation were studied based on the generalized operation. In connection with fact, the product cost was calculated to testify feasibility of the above method. It increased the accuracy of cost accounting and provided tool for fine cost management in the iron and steel industry.

关 键 词：广义作业 钢铁行业 生产成本 成本核算 

分 类 号：TP311[自动化与计算机技术—计算机软件与理论] F275.3[自动化与计算机技术—计算机科学与技术]