Application Research On Operating Cost Method Of Hot Rolling Plant In LY Iron And Steel Company

Since the 1980 s,the highly automated application has greatly changed the composition of enterprise costs.Among them,the proportion of direct materials and direct labor continues to decrease,while the proportion of manufacturing costs are rising.At the same time,as the switch of product from the buyer's market into the seller's market,consumers' personalized demand for products is also increasing.This situation makes the traditional costing method based on the number of distribution standards are no longer applicable.The result of the traditional costing algorithm not only has a certain degree of information distortion,but also will easily lead to the administrator based on distorted information to make the wrong decision.After the global economic crisis in 2008,the steel industry suffered a serious blow,on the one hand,steel demand dropped sharply,on the other hand,the raw material costs are rising.With the reform of the national supply side and structural adjustment is in depth,because of the reduction of the steel industry and the adjustment of the structure,it's certain for it's transition to high value-added and high-end products.In this increasingly competitive situation,how to help the steel industry to find more accurate information about the cost is our new study topic full of worthy currently.Cost is the lifeline of enterprise development,to maintain a favorable position in the fierce market competition,companies need to pay attention to the cost,and study the law of change..The article first reviews the background and significance of the ABC,introduces the current research situation at home and abroad,and briefly expounds the research ideas and research methods of this article.Then,the article puts forward the relevant theoretical overview of the ABC,and introduces the basic theory,the accounting process and the calculation steps and so on.Then,it introduces the general situation and cost accounting method of L iron and steel enterprises,points out the existing problems in cost accounting,and puts forward the necessity and feasibility of implementing ABC according to the actual situation of L Steel Company.Then,taking L-steel company hot rolling mill as an example,the concrete production cost is designed according to the actual production situation of the factory,and comparing the result of the operation cost with the original cost accounting result,and then analyzing the difference and find out the reasons.Finally,according to the actual situation,the problems and difficulties in the design and implementation of the system are put forward and the relevant safeguard measures are put forward.The aim of this article is to promote the implementation of the ABC.