集成成本管理理论在钢铁制造业的应用探讨  

Research on Integrated Cost Management Method and Application for Steel Making Industry

作　　者：瞿小平 

机构地区：[1]重钢股份公司机动处

出　　处：《重钢机动能源》2009年第1期5-8,共4页

摘　　要：随着经济环境的变化，传统成本管理方法在强化钢铁制造业成木管理方面显得乏力，这为钢铁制造业成本管理创新带来机遇，迫使人们不得不从新的视角来审视钢铁制造业现行的成本管理系统。基于以上原因。分析了国内外钢铁企业成本管理研究与应用中存在的问题，提出以应用系统、集成为基础的钢铁制造业集成成本管理（Integrated Cost Management for Steelmaking Industry，简称SICM）方法体系。With the development of economy, traditional cost management method becomes weak in intensifying cost management for steel making industry, while it is an opportunity to the innovation of steel making industry cost management. Therefore, the current problems of the research and application of cost management in steel making industry are analyzed. Under the background of application, the dissertation studies Integrated Cost Management for Steel making Industry（SICM） method system.

关 键 词：钢铁制造业 集成成本管理 产销一体 

分 类 号：F275.3[经济管理—企业管理]