基于作业成本核算模型的改进及在钢铁企业中的应用  

Improvement of activity-based cost accounting model and the application in iron & steel enterprise

作　　者：许鹏[1] 顾继雄[2] 杨永杰[1] 张小美[1] 

机构地区：[1]南通大学电子信息学院,江苏南通226019 [2]上海宝信软件股份有限公司

出　　处：《冶金自动化》2013年第5期19-24,共6页Metallurgical Industry Automation

基　　金：国家自然科学基金资助项目(61174065)

摘　　要：针对目前钢铁企业成本计算不准确、决策不力的问题,对标准的作业成本核算模型进行调整改进,以便在实现有效提高成本核算精度的同时又能兼顾到许多企业集成度不高的现状。改进后的模型以日常模式和月度模式分开独立核算;对钢铁成本的主要组成部分按标准作业成本法细化至炉次进行核算;其余部分则直接按照作业动因归集至工序成本;再汇总出制造成本。基于该模型的成本分析系统已在某钢铁企业应用,有效地提高了成本核算精度,缩短了成本信息反馈时间,能及时为管理者提供真实有效的成本信息。To deal with cost management problems of calculation inaccurate and poor decisions for iron and steel enterprise, standard activity-based cost method is adjusted to improve the accuracy of cost ac- counting effectively and consider the low degree integration for enterprises. The improved model is di- vided into daily mode and monthly mode independent accounting. The main part of the iron and steel costs is refined to furnace time, using standard activity-based cost method. Other part is collected into process costs according to the work motivation. The manufacture cost is finally consolidated. The cost a- nalysis system based on the model has been applied to an iron and steel enterprise, it can improve the accuracy of cost accounting, shorten the time of cost information feedback and timely provide real and effective cost information for managers.

关 键 词：钢铁企业 成本核算 作业成本法 

分 类 号：F426.31[经济管理—产业经济] F406.72