Research On Activity-Based Costing Management System For Iron And Steel Enterprise

Iron and steel industry is the supporting corbelling of our country's economic, which isalways in an important position in the country. After entered into WTO, with a global marketcoming into being, we are in front of variable circumstance. This posture makes our steelcorporations develop their cost management towards informational and operation orienteddirection. Reducing cost has become the main measure to control the cost. While presentcosting management method is rough that makes charge improper and information distortion,leads to wrong decision and costing uncontrollable. So it is a necessity to build up areasonable system and policy to provide an efficient cost accounting system software.For the problems described above, based on the background of application in DalianSteel Plant, this dissertation applied the Activity-Based Costing Management (ABCM forshort) theory and studies for an ABCM system for steel making industry .And develop asystem prototype based on material tracing. The major research results include the following:First, the author does some deep research on relative theories including the appearance,developing condition in and abroad and the relationship of ABCM at the same time,computing principles, essentials, concludes the strengths of the application of ABCM for steelplants, which provide theory supports for this paper's model designation and setting-up.Then, aimed at the characteristic of iron and steel company's production, this researchpropose the material tracking model for activity resource management function based onfurnace number and production batch, Based on the material tracking model, the translationmethod between production data and cost data is studied. ABCM frame and object model arefounded, and activity center and cost subject system are reconfigured. Under the foundationof multi-factor resource allocation method, the activity costing model and rule are given.Last, using the Unified Modeling Language (UML) and Rational Rose, this dissertationanalyzes the system functions, design the system structures and develop an ABCM systemprototype based on four-tier B/S mode software framework by J2EE. The system is applied inDalian Steel Plant.