Study On Carry Forward Cost Calculation Method Of Make-To-Order Iron And Steel Enterprises

Affected by the deterioration of economy at home and, the iron and steel industry in our country have meet with great development difficulties, resulting in a declining profit margins. In order to make a profit under the fierce competition, to strengthen cost control is a necessary way for steel manufacturing. The accuracy of the cost information is one of the crucial problems need to be addressed among cost controlling.By analyzing production characteristics, industrial settings and administration conversion of steel manufacturing under the new economic condition, problems of cost management with the traditional accounting may faced was raised. Cost accounting model based on Activity-Based costing was studied, made it possible to track cost elements and calculates cost in accordance with the actual occurrence. Gradually carried process costing system model was established, made it possible to provide cost information of semi-finished products at any time and each production process. Cost carried forward scheduling method of semi-finished products was researched based on the improved genetic algorithm The cost carried forward complexity was lowered to greatest extent and cost accounting efficiency was greatly improved, realizing actual cost carried forward among cost center under the constraints of cost accounting period.Semi-finished products cost accounting method was studied based on inverted production flow, increased the accuracy of in-process product cost carried forward and cost calculation for steel industry. Cost calculation problem to be carried forward between cost center was transformed into issue of steel product yield. There were many factors influencing steel product field, those factors were attribute reduced with rough set based attribute reduction, therefore, we can pick out those unrelated factors, find the key field factors and determine steel field calculation objects. Relation model of steel field and it’s factor was constructed with BP neural network, so we may predict the yield of batch product within cost center, change the yield of parametric product and remedy the standard field of each production process, providing foundation for accurate semi-finished product cost split and cost carried forward calculation.Finally, methods above were proved to be feasibility and effective through simulation analysis and example verification, achieving a good result. It provided supported with actual cost carried forward method for steel manufacturing, improving the accuracy of cost information and pertinence of cost controlling.