产品成本分析系统在钢铁行业的应用  

Application of Product Cost Analyzing System in Steel Industry

作　　者：吴云[1] 郑宁[1] 

机构地区：[1]上海宝信软件股份有限公司,上海203209

出　　处：《控制工程》2010年第S3期201-206,共6页Control Engineering of China

摘　　要：为了对产品的盈利水平进行测算、评估、分析,一般企业主要以单位毛利和边际贡献为分析指标,通过产品成本分析了解产品盈利情况,进行销售、制造、财务等策略调整以期增加公司整体效益水平。产品成本分析系统与采购、销售、物流、生产执行等系统有效集成,通过全流程产品信息的动态跟踪及科学的成本模型,能够将成本根据驱动因素归集到真正促使其发生的作业上,从而使制造费用得到合理的分配,使产品成本数据精细化、准确化。依靠成本分析系统,产品成本分析结果无论从深度、广度都得到很大提升。产品成本分析系统在企业的资源配置、生产流程优化、销售价格决策、新产品开发经济效益分析等各个管理领域都得到广泛运用,为企业提供了重要的决策支持。To assess the level of profitability of products,the enterprises usually use contribution margin and sales margin of product as the indicators to analyze the profitability level of the product,through the analysis to understand the profitability of earnings,sales, manufacturing,finance,and other strategies adjustment with a view to increase the level of the overall effectiveness of the company. Product cost analyzing system,which is effectively integrated with purchasing,sales,logistics,manufacturing execution system,manufacturers can be contributed the costs to the activities which caused these cost.So that manufacturers can get a reasonable allocation of costs to product fine and accurate cost data.By product cost analysis system,product cost analysis in terms of depth and breadth have been a great upgrade,by using product cost analyzing system,enterprise resource allocation,manufacturing process optimization,selling price decision and new product development profit analysis can be more efficiency in decision-making.

关 键 词：产品成本分析系统 决策支持 

分 类 号：F406.7[经济管理—产业经济] F426.31