湘钢日成本分析系统应用实践  

Application of the daily cost analysis system in Xiang Steel

作　　者：张建和[1] 毛恩青[1] 周杨[1] 

机构地区：[1]湘潭钢铁集团有限公司管理创新部,湖南湘潭411101

出　　处：《冶金自动化》2013年第3期29-33,共5页Metallurgical Industry Automation

基　　金：国家科技支撑计划资助项目(2012BAF10B04)

摘　　要：为实现精细化成本管理,提高市场竞争能力,湘潭钢铁集团有限公司自主设计并开发了日成本分析系统,建立了日成本管理体系和利润测算体系,实现了对主体作业区和工序的日成本核算与分析,提高了全员成本管理意识,使成本管理由事后分析转为过程调控。系统投入运行后,促进了精细化成本管理,对降低生产成本起到了良好作用,同时,也促进了企业信息化的深度应用。In order to realize the fine cost management and improve me anmty ox market a daily cost analysis system was independently developed by Xiangtan Iron and Steel Group which es tablished the daily cost management system and profit measurement system,realized the daily cost ac counting and analysis of the operation area and process, improved staff awareness of cost management, and changed the cost management from post analysis to process control. After being put into operation, the system not only promotes the fine cost management and has good effect to reduce the production cost, but also promotes the application of enterprise informatization.

关 键 词：日成本分析系统 日成本管理体系 利润测算体系 全员成本管理意识 

分 类 号：F406.72[经济管理—产业经济] F426.31F224