System Design And Implementation, Based On The Oxygen Cost Of The Abc Method

There are nitrogen, argon and many various morphology by-products during the industrial process of oxygen making. How do the manufacturers-differentiate these various by-products reasonably and accurately is urgent in the management of energy production. Activity-Based Costing, abbreviated as ABC, is the main result and direction of the development of management of cost theory. The ABC method can be applied to analyze costs in industrial oxygen making to establish the computing model of activity-based costing analysis in details. This model can be used to calculate cost of various by-products separately, thus not only satisfying the requirements of market-set price and customer's settlement, and etc., but also providing important reference and introduction for making management decisions in adjustment of energy producing and consumption reducing.The current situation and problems of detailed production costs are firstly analyzed in order to make clear the necessity and feasibility about establishing the cost analysis system in oxygen making. Secondly, functional requirements for each part of the system are discussed, which include data uploading, function maintenance, statistical report, cost analysis and special analysis. Then, system framework is analyzed; and according to the modular approach, sub-systems such as data maintenance, producting management and energy management are detailed designed. Meanwhile, the discussion centers on the application of ABC method in analysis of detailed product cost in oxygen making. Based on the structural design of index system, the calculating process of ABC method in oxygen making is implemented and the detailed product cost is achieved. Finally, the characteristic of this system and operation profit is analyzed.