Research On The Method Of Formulating Standard Cost In Iron & Steel Enterprises Based On Activity

At present, the Chinese Iron & Steel Enterprise mainly determine the standard cost based on the production steps according to the traditional theory of standard cost management. The division of the cost objects is very rough and this kind of technique does not coincide with the actual production. The accuracy of standard cost has been questioned. Even the control in the production process and the analysis for the cost discrepancy after that are affected. This paper learn some ideas from Activity-Based Costing Management, combines with the actual condition of cost and production management and come up with a method of thinning the cost object, which provides reliable Guiding significance to planning in advance, control in process and discrepancy analysis afterwards.The paper formulates the activity standard cost so as to provide basic data for the next chapter. According to the status of case enterprise, build a model of dividing different activities to make research object clearly; adopt a method of attribute reduction from rough set in order to find the key attributes affecting cost driver; build the relationship between the resource consumption and cost driver by function fitting, analyze and evaluate the fitting result. It is proved to achieve the optimization of standard cost data through the example application.The paper comes up with a theory of estimating the standard cost of Iron & Steel products based on CBR(case-based reasoning). It avoids formulating standard cost much too coarsely and challenging the standard cost accuracy. It mainly includes Case description, Retrieval strategy design and similar case evaluation. The Structure design of hierarchical storage can improve CBR speed; The refinement of standard cost to activity can enhance the accuracy of standard costs, ensure coincidence with the caliber of the actual cost accounting, reduce the difficulties of standard cost implementation for companies that use activity-based costing as the accounting way.Finally, introduce the design of formulating unit activity standard cost and estimating standard cost of new product. According to the cost management situation of case enterprise, analyze the system demand, explain the design of original model and show the related function interfaces.