Research On Integrated Production Cost Management Mehtods For Steel Making Industry

With the development of economy, traditional production cost management method becomes weak in intensifying production cost management for iron & steel industry, while it is an opportunity to the innovation of iron & steel industry production cost management. Therefore, the current problems of the research and application of production cost management in iron & steel industry are analyzed. Based on the application in Dalian Steel Plant, Dongbei Special Steel Group, the dissertation studies Integrated Production Cost Management for Iron & Steel Industry (SIPCM) method system and implementation techniques. The concrete researches include the following.On the basis of integrated management theory, SIPCM system structure is put forward. SIPCM model based on ERP/MES/PCS, SIPCM model based on value chain and integrated cost control model based on MES are set up.Bill of Material (BOM) reflects business processes of steel enterprise and is the core of product all life cycle. The mBOM (multi-BOM) management model is built after describing mBOM of steel enterprise by category and analysising elements of ABC, and switching model of EBOM and PBOM and CBOM is discussed. Object models were built for resources, activity centes and cost objects, which is the basis of cost management.According to the characteristics of steel production, to deal with logistics tracking problem in long-term production of steel making industry, the logistics tracking model for activity resource management function is proposed based on mBOM managent, which can distinguish the identical batch of material with same attributes. The tracing model is constructed according to the corresponding relationship between production number and order number. Based on the logistics 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.Orient to steel product lifecycle, the steel production cost estimation course was studied by A. D. Hall 3-D plot model.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. According to Activity-based Costing and the mapping relationship between SR-BOM and cost characteristics, production cost estimation model was set.Integrating SIPCM method and information technology, the integrated production cost management support system framework was presented. Combineing the production cost management actuality of the case enterprise, Object-Oriented system analysises and designs were studied. Good results are achieved through the implementation of SIPCM method and its support system within the enterprise. The SIPCM method and its information support system research are in favor of promoting production cost management theory and practice for iron & steel industry, which has practical significance to iron & steel industry at present.