MTO管理模式下钢铁企业成本计划方法研究  

Research on cost planning method for steel making industry in MTO mode

作　　者：张浩[1,2] 

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：《机械设计与制造》2011年第11期232-234,共3页Machinery Design & Manufacture

基　　金：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：钢铁企业的成本计划模式并没有考虑各职能部门之间的协调,而且并不是以作业为基础。目前对于订单驱动型钢铁企业的作业成本计划方法研究明显不足。结合面向订单生产(Make toOrder,MTO)管理模式下钢铁企业制造过程中各类资源的投入产出特点,构建了订单驱动的钢铁制造过程消耗链及其相关数学描述方法,提出了基于消耗链的钢铁企业成本计划模型及原材料成本计划算法。最后结合某钢铁企业实例,说明该成本计划方法的有效性和实用性。Nowadays the coordinate among functional departments of steel and iron enterprises is not taken into account of cost planning mode,which is not based on production.As we know it is not enough in the study of production cost planning for orders driven enterprises.Combining the input-output characteristic of steel making enterprises＇production process under MTO mode,the consumption chain for steel making industry was brought forward and the calculation formulas of the consumption chain model were given as well.Meanwhile cost planning models and arithmetic of raw material cost planning of the enterprises based on consumption chain are put forward.Finally,by taking one steel and iron enterprise as an example,the validity and feasibility of the method is illustrated.

关 键 词：消耗链 钢铁企业 成本计划 成本控制 

分 类 号：TH16[机械工程—机械制造及自动化] F234[经济管理—会计学]