Cost Accounting Method Research Based-on Production Logistics For Iron & Steel Enterprises

Capital flow is accompanied by logistics flow. The driving force of cost is the change of material location, shape and performance. One of the important parts of cost management is to trace and manage the cost accumulation process in the production logistics.With the development of environment and production logistics, traditional cost accounting method becomes weaker in cost management. So, it is an opportunity to innovation of cost accounting for iron & steel enterprise.Based analyzing relevant literature at home and abroad, the method system and implementation techniques of cost accounting for iron & steel enterprise was constructed.And Dongbei Special Steel Group Co. is selected as the representative case. The management thoughts of system, integration, optimization and control were applied to study the methods simultaneously.Identify the key point of raw material cost in the smelting stage based on analyzing it factors in iron & steel enterprise. A new cost accounting method of the quantity variance and cost variance was proposed to solve this point. The quantity variance was between materials consumption and operating supplies, and the price variance was between the variable purchase price and the plan price in supply department.It was build based on least-squares method in accordance with the accounting standards, and satisfied the actual requirements of production conditions and product characteristic. The objective function of the model was proposed according to the component content of raw material mostly close to standard content. The constraint conditions were transformed to the principles such as alloy content balance. The mathematical model was solved by particle swarm optimization algorithm at last.So, the problem of adjusting variance by composition weight only are avoid, such as adjusting results are divergent from operating condition and the alloy content is beyond standard content.On the basis of analyzing process of production logistics in the machining stage, the state description and accounting model of work in process was proposed for the purpose of cost retroactive by introducing the concept of retroactive from quality management to cost management.The description model includes three dimensional, such as cost center-dimensional, activity-dimensional and attribute-dimensional. The inheritance, derivative, dispersion and aggregation relations were researched between different resources in the case of material combination or material split. Therefore, the cost tracing and accounting model of work in process was proposed in the base of the state description method. Using the conclusion, estimation method of work in process cost was built in the condition of considering the products arrived random. To provide the tracing and accounting method of the work in process cost flow in the complex production logistics situation.Based on the analysis of reverse production logistics and the characteristics of cost in iron & steel enterprise, the accounting method of reverse production logistics cost which was in the production process was proposed. The definition of reverse production logistics and its loss was revised, and it is divided into two categories.One of it is normal loss, and another is unnormal loss.The collecting and assigning method of reverse production logistics loss which considered the different source of raw and producing batch was given. Analyzing attributes of rejects activities to obtain the most important activities and to control key activities based on the theory of neighborhood rough set at last.It is effective to reduce losses and to improve the control of production and cost.Integrating the cost accounting methods and information technology, the framework of cost accounting support system was presented. Combining the cost management situation of the case enterprise, Object-Oriented system analysises and design method were given. Good results were achieved in the practical application of cost accounting method in the case enterprise. The research of cost accounting method and its information support system is in favor of promoting cost accounting theory and practice for iron & steel enterprise, which has reference to China's iron & steel enterprise at present.