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江苏大学硕士学位论文作业成本法在钢铁制造企业成本核算与控制中的应用研究姓名：李永宁申请学位级别：硕士专业：工业工程指导教师：施国洪20090601摘要钢铁工业是国民经济的基础产业，在国民经济屮具有重要地位。随着我国加入WTO以及全球市场的形成，钢铁工业竞争已不再局限于国内，而是空间更广大的国际市场。全球钢铁工业市场竞争主要表现在三个方面，即成本竞争、产品质量竞争和销售服务竞争，而其中成本的竞争无疑是最莪础和最关键的；降低成本已经成为钢铁企业提高效益、提升市场竞争力的$:要手段和途径；而目前我国钢铁企业成本管理存在粒度过粗的现象，造成费用分摊不合理，产品成本信息失真，进而引起企业经营决策失误、产品成本失控。因此，钢铁企业如何建立更加符合企业实际情况的产品成本核算体系和控制模型，显然是目前全球化环境下钢铁企业降低成本、提高效益、提升市场竞争力所迫切耍解决的问题。论文以江苏沙钢集团淮钢特钢有限公司的成本管理实践为背景，应用作业成本管理的思想，研究适应钢铁企业生产经营特点的作业成本核算体系，并在此基础上，探索作业成本法在钢铁企业的作业管理方式和成本控制模式，为钢铁企业提高经济效益和行业竞争力提供思路。主要研究工作如下：首先，对作业成本法的相关理论做简洁和清晰的介绍，包括作业成本法的产生、国内外理论发展与应用现状、作业成本核算原理及核算流程、作业成本控制及作业成本法与传统成本法的比较等。从中认识作业成本法“产品消耗作业，作业消耗资源”的基本思想以及具体的操作流程，总结出作业成本法的优势，为论文作业成本核算体系的建立和作业成本控制模型的设计提供理论支撑。其次，通过充分调研，在对钢铁企业生产流程特点、成本核算现状及存在问题、以及作业成本法应用于钢铁企业的必要性与可行性进行充分论述的基础上，得出钢铁企业具有应用作业成本法的适用条件；并依据作业成本法操作程序设计的一般原则，设计了钢铁企江苏大学工程硕士学位论文业实施作业成本核算与控制的一般程序。最后，以江苏沙钢集团淮钢特钢有限公司转炉厂为案例，通过对其生产流稈及成本核算与控制现状的分析，提出实施作业成本法的总体设汁思路；并根训对设计结果的测试、分析、比较和评价，向准钢持钢存限公司提出基于作业成本信息在钢铁产品定价、作业成本控制等方面的体应用建议。既为企业提办生产效率、降低成木提供强有力的工具，也为卨层符M人的经营决策，提商市场竞争力提供科学的依据。此典型案例对于国内外钢铁企业成功应用作业成本法，科学的进行作业成本核算与控制具有一定的参考和借鉴意义。关键词：钢铁制造企业，作业成本法，成本核算，成本控制，作业改进ABSTRACTThesteelandironindustryisabasicindustryofthenationaleconomy,haveimportantpositionsinnationaleconomy.WiththeaccessiontotheWTOandformingofglobalmarketofourcountry,thecompetitionofsteelandironindustryhasalreadybeennolongerconfinedtoourcountry,buttheinternationalmarketwithvasterspace.Theglobalmarketcompetitionofsteelandironindustrymainlybehavesinthreeaspects,I.e.costcompetition，ProductqualitycompetitionandSellingservicecompetition,andthecompetitionofthecostisundoubtedlythemostbasicandmostkeyamongthem;Loweringcostshasalreadybecometheironandsteelenterpriseandincreasedthebenefit,promotedimportantmeansandrouteofthecompetitivenessofmarket;Andoneexistsinthenterprisecostmanagementofsteelofourcountrytospendthickphenomenonatpresent,itisunreasonabletocausetheexpensestoshare,theinformationofthecostofgoodsisdistorted,andthenitisoutofcontroltocauseenterprise’sbusinessdecisionfault,costofgoods.So，Howtheironandsteelenterprisesetsuptheproductscostaccountingsystemaccordingwithenterprise’sactualconditionsfurtherandcontrolsmodels,itisobviouslytheglobalizationenvironmentatpresenttogototheironandsteelenterpriseandlowercosts,increasethebenefit，promotetheproblemthatthecompetitivenessofmarketwillsolveurgently.ThethesisregardscostmanagementpracticeofthefirstconverterfactoryoftheHuaiheRiversteelspecialsteelCo.,Ltd.ofsteelgroupofsandofJiangsu江苏大学工程硕士学位论文asthebackground,employhomeworkcostthoughtofmanagement,study,meetironandsteelenterprisehomeworkcostaccountingsystemtoproducemanagementcharacteristic,soastoexplorehomeworkhomeworkmanagementstyleandcostintheironandsteelenterpriseoflawofcostcontrolthemode,offerthethinkingforimprovingtheeconomicbenefitsandtradecompetitivenessintheironandsteelenterprise.Mainresearchworkisasfollows:Firstofall,dothesuccinctandclearintroductioninrelevanttheoriesofthelawofcostofthehomework,includingtheformulationoflawofcostofhomework,developwithcurrentapplicationsituations,checkandcalculateprincipleandprocedure,controlthethinking,method,andlawofcostofhomeworktocomparewithtraditionallawofcostetc.indomesticandinternationaltheory.Realizehomeworkbasicthoughtandcostaccountingandconcreteoperationprocedureofcontrolof”theproductsconsumcthehomework,thehomeworkconsumesresourcesin江苏大学工程硕士学位论文IVMoflawofcostfromit,summarizetheadvantageofthelawofcostofthehomework,offerthetheoryforthefactthatsetting-upofthehomeworkcostaccountingsystemofthethesisandhomeworkcostcontrolthedesignofthemodeltosupport.Secondly,throughfullysurveyingandstudying,totheproductionprocedurecharacteristicofironandsteelenterprise,costaccountingcurrentsituationandexistingproblem,andthelawofcostofhomeworkisappliedtothefoundationthatnecessityandfeasibilityoftheironandsteelenterprisefullydescribe,obtainingtheironandsteelenterprisehasapplicablescopeandtermswhichemploysthelawofcostofthehomework;Thenoperatethegeneralprincipleofdesigningprogramaccordingtothelawofcostofthehomework,designtheironandsteelenterprisetoimplementthecostaccountingofhomeworkandgeneralprocedureofcontrol.Finally,regardfirstconverterfactoryoftheHuaiheRiversteelspecialsteelCo.,Ltd.OfsteelgroupofsandofJiangsuasthecase,throughtheanalysistoitsproductionprocedureandcostaccountingcurrentsituation,putforwardtheoverallmentalityofdesigningofimplementingthelawofcostofthehomework;Andaccordingtotest,analysis,comparesandappraisalonresultofdesigning,putforwardittosteelspecialsteelCo.,Ltd.OftheHuaiheRiveronthebasisofthecostinformationofthehomeworkinthesteelproductsfixtheprice,therespectthatperformanceappraisalofthehomework,homeworkcostarecontrolled,etc.employthesuggestionspecifically.Havealreadyofferedthestrongtoolforimprovingproductionefficiency,loweringcostsinenterprises,itistopmanagementteam’sbusinessdecisiontoo,improvethecompetitivenessofmarkettoofferthescientificbasis.Thistypicalcasesucceedsinemployingthelawofcostofthehomeworktothedomesticandinternationalironandsteelenterprise,scientificcontrollinghomeworkcostaccountingandcostofhomew