China's Iron And Steel Enterprise Cost Management Study

With the establishment and developing of modern enterprises system, people are paying more and more attention to the study of input-output relationship, the cost holds the very important status in the enterprise competition. And as far as enterprises are concerned in this matter, we can say that,costs management is truly a topic of eternity. How links to our country reality, profits from the overseas advanced cost managerial experience well, raises the iron and steel enterprises of China cost management level, reduces our country and the advanced countries in the cost management aspect disparity, is current the work which most important we should do in the cost management.The purpose of this article lies in attempting to provide modern cost management to the iron and steel enterprises of China and making them reduce cost consistently and enhance the competitive advantage. This article has mainly used the standard analysis, the comparative analysis and the case study analysis.The whole thesis consists of 5 chapters:Chapter One: The paper elucidates the basic concept of the modern cost management, analysis on the limit to traditional Cost Management theory; introduction the Strategic Cost Management and Activity-based Cost and Standard Costing System. It also includes the theoretical research on the applications of Strategic Cost Management and Activity-based Cost and Standard Costing System in the iron and steel enterprises in our country.Chapter Two: The paper concludes the cost management of the iron and steel enterprises, analyses the major problems in the cost management.Chapter Three: The author elaborated how the Strategic Cost Management, Activity-based Cost as well as Standard Costing System were applied in the steel and iron enterprises. Chapter Four: In order to realize the cost of operation law from the theory to the practice further deepening, the author chose the Jinan iron and steel enterprises to take the research object. By analysis the management cost, reveal the existing question of cost-management, study the cost management of Jinan iron and steel company and study the low-cost competition ability of the Jinan iron and steel enterprises.Chapter Five: This chapter proposes several measures on the matters which in order to ensure the successful application of the modern cost management in the steel and iron enterprises in our country.