Research On Cost Analysis For Iron & Steel Enterprise Based On Activity

With raw material prices rising, competition increasing, iron and steel companies cost control is required to be comprehensive inproved to maintain its cost leadership. At the same time, the increasing using the information in enterprises giving a new opportunity to adopt the comprehensive, scientific management philosophy, but also the only way for enterprises to grow. This paperiron studies standard cost management and cost analysis were studied in iron and steel enterprise, starting from activtities, combined with actual production of steel.Firstly, the relevant content of cost analysis is described, combined with actual production, establish the cost analysis model based on the activities, make the cost analysis to go deep into the production process. From the activities cost variance in the product process, adopting the theory of rough sets to select the feathers of the activities as a cost management accounting, to get the feather which affects the cost variance. Meanwhile, according to the characteristics of cost variance data, deal with the data, pretreating the decision table to reduce the complexity of the analysis. Data processing and the rules are extracted in different conditions, analysis and get the the impact factors, giving data base to the cost investigation and control.Proposes the standard cost management based on the activities in iron and steel enterprises. Make the standard cost, while the activities servers as the inputation. Divide the activities into directe and indirect ones, and inputate the fees on the activities, combining different resources for different standard cost management methods, not only embodies the focus on cost management, but also reduce the the complexity of follow-up.Finally, the thesis introduces the practical implementation standard cost management system, combining with the enterprise practice, basing on the theory of making standard cost and analysis cost vairance on the activities. The main content is practical background of the case companies, the integration with other management systems and standard management system and detailed design of the module are described, providing platform to test the theory.