Research On Resource Allocation Method Of Mixed-processing Activity In Iron And Steel Enterprise

In the past few years, raw material price of iron and steel has kept elevating, and profit of steel industry has been continuously compressed. In order to take the first place in the competition, strengthening cost control is the necessary choice for iron and steel enterprises. Optimizing resource allocation is a very important aspect of iron and steel enterprises cost control. With cost control management intensity refining, original resource allocation methods can't meet the requirement of enterprises.In actual production of make-to-order iron and steel enterprises, with effect of order quantity, equipment productive capacity and other factors, mixed-processing will take place on heating activity, annealing activity and so on. When enterprises take cost accounting in accounting term end, resource allocation on mixed-processing activities is the key to calculate product cost accurately. Because the process of mixed-processing, during which cost drivers can't be found easily, is complex, so traditional method, based on driver coefficient, is not applicable. Based on the above-mention reasons, this paper studies resource allocation method of mixed-processing activity in iron and steel enterprises.Studying present situation of resource allocation, features of production process in iron and steel enterprises, this paper finds mixed-processing activities, and establishes resource allocation mode of mixed-processing activity. The relation between resource and influencing factors is established by means of mathematical method, and resource consumed by cost object is gotten by means of measuring parameters on mixed-processing activity. By the method above, enterprises avoid the situation that resource allocation by driver coefficient can't reflect real production process.According to the problems that resource consumption has too many influencing factors and cost objects are not divided accurately, the paper reduces attribute of resource consumption influencing factors, rejects redundancy attribute, finds necessary influencing factors and provides evidence for dividing cost object. In addition, the paper builds the relationship between resource consumption and influencing factors through the model of BP network and predicts resource consumption in the case of mixed-processing. Finally, resource allocation is accomplished. The paper verifies the feasibility of this algorithm in some iron and steel enterprise. It provides method for resource allocation of mixed-processing activities in iron and steel enterprise, and provides help for optimal cost control in iron and steel enterprise.