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一、项目提出背景和理论依据:炼钢作为公司生产承上启下的关键环节,是宣钢集团的核心单位,肩负着公司30%的成本。目前炼钢厂实行动态成本管理,就是把成本计划额作为成本管理的目标值,定期进行动态成本与目标成本的差异对比分析,找岀差异产生的原因,加以控制和管理。炼钢生产钢坯所使用的材料有劳保、金属建材、油脂化工、仪表电器、工具、测温取样六大类共4700多种,吨钢费约9.8元,占钢坯总成本的0.28%,占炼钢工序成本的1.70%。
I. Project Background and Theoretical Basis: Steelmaking, as the key link in the company’s production, is the core unit of Xuanhua Group and shoulders 30% of the company’s costs. The current implementation of dynamic cost management of steel mills, the cost plan is the cost management as a target value, regular dynamic analysis of the differences between the cost and the target cost, find out the reasons for differences, to control and management. Steelmaking billet materials used in labor insurance, metal building materials, grease chemicals, electrical appliances, tools, temperature sampling of more than 4700 kinds of six categories, tons of steel costs about 9.8 yuan, accounting for 0.28% of the total cost of billet, accounting for refining Steel process costs 1.70%.