Research On Integrated Cost Management Method And Application For Steel Making Industry

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 in Dalian Steel Plant, the dissertation studies Integrated Cost Management for Steel making Industry (SICM) method system and implementation techniques. The major research results include the following.At first, on the basis of integrated management theory, SICM system structure is put forward. SICM model based on ERP/MES/PCS, SICM model based on value chain and integrated cost control model are set up.To deal with material and contract tracking problem in long-term production of steel making industry, the material tracking model for activity resource management function is proposed based on furnace number and production batch, which can distinguish the identical batch of material with same attributes. The order tracing model is constructed according to the corresponding relationship between production number and order number. Based on the material tracking model, the translation method between production data and cost data is studied. Activity-based cost management frame and object model are founded, and activity center and cost subject system are reconfigured. Under the foundation of multi-factor resource allocation method, the activity costing model and rule are given.The steel making industry cost data mart and model are founded. Based on ID3 algorithms, furnace steel cost difference is made decision and available influencing cost difference rule is fetched. The dissertation gives a quantization method of Electric Arc Furnace activity analysis and evaluation using data envelopment analysis (DEA). Based on resources input and activity quantity output, the DEA model can evaluate the resources utilization efficiency of activity.The mapping relations between requirement attributes and cost attributes are studied, and activity center cost estimating rule is founded. The product master data model is presented. On the basis of researches above, the cost estimating model is proposed and the software implementation method is constructed. The order-driven consumption chain concept is proposed, with the help of which, the quantity relations among finished product, raw material and semifinished product are analyzed. The integrated relation between the consumption chain model and the integrated production and sales system is set up and the application of the consumption chain in cost planning is studied.The SICM evaluation index system is founded and the application of fuzzy comprehensive evaluation in SICM is studied.At last, based on SICM method and information technology, the integrated cost management support system framework is presented and function model and information model are set up. Object-oriented use case analysis, process analysis and component design are studied. The dissertation studies the cost management actuality of the case enterprise. Good results are achieved through the implementation of SICM method and its support system within the enterprise.The SICM method and its information support system research are in favor of promoting cost management theory and practice for steel making industry, which has important significance to steel making industry at present.