Research On Key Technologies Of Cost Management For Steel Making Enterprise

With the changes of inner and outer business process environment, steel making enterprises are in need of advanced cost management. Therefore, cost management for steel making enterprises is proposed through analyzing the theory and application of cost management and some key technologies are investigated.(1) Aiming at the deficiencies of traditional cost management, cost management for steel making enterprise is built, and value chain management including analysis, optimization and estimation of value chain is researched in order to enhance cost advantage and sustainable development.(2) From the point of data integration, xBOM data model for steel making enterprise is proposed, and xBOM chain model based on technics after analyzing data of steel making enterprise. Process flow of steel production is described based on xBOM model, and switching model from order BOM to planning BOM and production BOM is given, which is the data base for cost management.(3) Aiming at the defects of traditional cost calculating method, activity-based costing model for steel making enterprise is given based on xBOM data model of steel making enterprise. Firstly, elements of activity-based costing are analyzed. Secondly, constraint rules are proposed to insure the allocation steps. Lastly, activity-based costing model rules are confirmed. Activity-based costing can supply manager with comparatively accurate cost information.(4) Mapping relationships between steel product features, dynamic technics BOM and cost characteristics are discussed. Dynamic technics BOM is acquired by matching order and mechanics instances on product features. Cost evaluation rules for cost constitutes are given through analyzing cost characteristics of process, which supply evidence for quote, decision and control before production.(5) Cost variance theory is given on the basis of standard cost BOM. Taking cost variance per furnace as decision object and cost variances of steel material, ferroalloy and indirect cost as attributes, decision tree is formed by calculating the information ration using decision tree C4.5 theory and rule knowledge can be acquired.(6) In order to make system designers and user communicate smoothly, system-modeling method based on dimension model is proposed. Dimension tables and fact tables are built after analyzing users' documents. System functions are acquired by using IDEF0. Information models are formed by using IDEF1x, and detailed system is designed by using UML. This method proved to be satisfied for Dalian Steel Plan after requirement analysis, system design, development, testing and implementation.The given cost management model is in favor of promoting cost management theory and implementing for steel making industry, which has important significance to steel making enterprise at present.