Study On Production Cost Management Method For Make-To-Order In Iron & Steel Enterprise

Cost is one of the key factors with which the iron & steel enterprises could win in the fierce market competition. The customization products with low cost, high equality are the key features and the core competence of the Make-to-Order(MTO)pattern. Cost management is stepping towards integration, informatization and intellection. Studies on the supported theories and methods of integrated production cost management are focused by both academic researchers and enterprise practitioners, and building an integrated production cost management system suitable for iron & steel enterprise in MTO pattern is an urgent requirement for it to survive and develop. On the basis of analyzing the cost management theories and application status in iron & steel enterprises of both domestic and oversea, under the background of application in Dalian Steel Plant of Dongbei Special Steel Group Co. Ltd., according to the ideas of system theory and the modern views of activity-based cost, an Integrated Production Cost Management for Iron & Steel Enterprise based on MTO (SIPCM-MTO) system framework and its implementation techniques are studied in the dissertation with different engineering methods.The production process, features of cost structure and working mechanism of cost management are analyzed and the hierarchical model of cost control is presented in dissertation. For the cost management features and requirements of iron & steel enterprise based on MTO, using for reference of A.D.Hall 3-D plot model in system engineering, the four dimensional morphology in SIPCM-MTO is proposed, under which cost management model based on hierarchical model of cost control and model based on system integration are built, and a study and application platform is provided for cost management theories and methods in iron & steel enterprise.The material tracking model based on furnace number and production batch, the order tracking model based on production number and order number and the material management information model are analyzed, under which the material tracking and tracing model for cost management is proposed. This model is the basis of detailed cost management and realizes transform from production data to cost data. On the basis of material tracking and tracing model and activity-based costing, the staged & hierarchical activity-based accounting (SH-ABA) method is proposed to ensure the synchronization of cost accounting process and production process. This method goes deep into furnace number and activity level for cost management and reflects manifold cost object information completely, nicely and duly, which provides data for cost estimation and cost analysis. Combing the alloy minimum cost model, the estimation of raw material cost based on requirement attributes of the order product is studied. According to requirement attributes of the order and production process, activity cost of order product is estimated by history activity cost information. In process of cost estimation, the speed and veracity of cost estimation and utilization ratio of enterprise information resources are improved by artificial intelligence method. The importance ratings of factors affecting the cost of raw material cost are measured by rough set theory and history production data and cost data. Based on SH-ABA model, activity cost difference analysis of order product is proposed to correspond to multistage allocating process. These cost analysis methods have the aid of production activity information and activity cost information to reflect reasons and results of cost occurring in every links in production and provide valuable information and rules for activity improvement.Finally, combining SIPCM-MTO methods and information technology, an information system under the SIPCM-MTO framework is presented and the related function models and information models are established based on the analysis of the cost management requirements of the case enterprise. The Object-Oriented designing method such as case analysis, process analysis and component analysis are presented and system actualize approaches and techniques are put forward. Good results are achieved through the implementation of SIPCM-MTO methods and its support system within case enterprise. The study of SIPCM-MTO methods and its information support system is in favor of promoting production cost management theory and practice for iron & steel enterprise, which is practically significant to iron & steel enterprise at present.