生产物流跟踪的钢铁企业作业成本计算方法研究  

Research on activity-based cost method for steel making industry based on material tracking

作　　者：张浩[1,2] 葛世伦[1] 徐宣国[1] 任南[1] 

机构地区：[1]江苏科技大学经济管理学院,镇江212003 [2]江苏镇江金舟软件责任有限公司,镇江212003

出　　处：《现代制造工程》2011年第11期17-23,共7页Modern Manufacturing Engineering

基　　金：国家自然科学基金项目(70971056;70801034);江苏省自然科学基金资助项目(BK2009728);江苏省教育厅高校哲学社会科学基金资助项目(09SJD630027)

摘　　要：针对目前钢铁企业多品种、小批量生产模式下成本归集和分配难以反映实际作业过程不足的问题,提出以炉号、生产批次为依据且面向作业资源管理的物料跟踪模型,并在此基础上研究生产跟踪数据向成本数据的转化方法,总结出多重资源分配方法,进而研究基于生产物流跟踪的钢铁企业作业成本计算方法。通过在某钢铁企业的应用,验证了该成本计算方法的有效性。To deal with cost management problems for steel making industry,the maten.＇al tracking model for activity resource management is proposed based on furnace number and production batch, which can distinguish the identical batch of material with same attributes. Based on the material tracking model, the translation method between production data and cost data is studied. Multi-factor resource allocation method is presented and activity-based cost management frame and object model are founded. Good results are achieved through the implementation of cost management method and its support system within the enterprise.

关 键 词：钢铁企业 作业成本计算 物料跟踪 

分 类 号：TP391[自动化与计算机技术—计算机应用技术]