低成本炼钢动态成本核算系统在重钢的应用

来源期刊：冶金自动化2009年第3期

论文作者：李建中 陈亮

文章页码：52 - 55

关键词：成本核算系统； Agilor实时数据库； 动态成本； 标准成本

Key words：cost accounting system； Agilor real-time database； dynamic cost； standard cost

摘    要：主要介绍重庆钢铁集团电子有限责任公司自主开发的炼钢动态成本核算系统,该系统解决了重庆钢铁股份有限公司炼钢厂的成本核算不准确问题,真实反映了炼钢过程中各工序的物料消耗。系统的投入使用使炼钢成本管理实现了炉炉明、日日清,加强了成本控制力度、增加了成本支出透明度。该系统成本低效益高,特别适合中小钢铁企业使用。

Abstract: Dynamic steelmaking cost accounting system developed by Electronic Company of Chongqing Iron & Steel Group Co.is introduced.The system resolves non-accurate problem of cost accounting in steelmaking plant of Chongqing Iron & Steel Company,and reflects materials consumption of each working procedure in steelmaking process really.After the system was put into operation,steelmaking cost management of each heat and each day was very clear,cost control capacity was strengthened,and transparency of cost expenditure was improved.The system is low cost but high efficiency,thus suitable to small and meduim iron and steel company.