钢铁企业在制品成本追溯模型研究.pdfVIP

Vol. 28 No.4 第 28 卷第 4 期 计算机应用研究 2011 年4 月 Application Research of Computers Apr. 2011 钢铁企业在制品成本追溯模型研究* 刘晓冰，崔发婿，薄洪光，黄学文，蒙秋男 (大连理工大学管理学院，辽宁大连 11ω23) 摘 要:针对钢铁企业在制品特点及成本管理的需求，将可追溯性的概念引入到在制品成本管理中，提出了钢 铁企业在制品成本追溯方法，建立了在制品状态三维描述模型。该模型通过作业中心维、属性维和成本中心维 对在制品进行描述，并采用巳科斯一诺尔范式对其进行数学规范，给出了在制品成本追溯规则和算法流程。通 过在钢铁企业的应用实例，验证了该模型的可行性，能够实现，钢铁企业实际管理过程中对在制品的完整描述，提 高了在制品成本核算的准确性。 关键词:在制品;成本;追溯;钢铁企业 中图分类号:咀U66;TPI81 文献标志码:A 文章编号: 1∞1-3695(2011)04-1392-04 doi: 10. 3969/j. 国n.l∞1-3695.2011.04.054 Research on traceability cost model of work in process for steel enterprise UU Xiao-bing , CUI Fa忡Ig ， BO Hong-guang. HUANG Xue-wen , MENG Qiu-nan (School 01 Manageme时， Dalian Unìærsuy 01 Technology , Dalìan Liaonì暗 11ω123 ， China) Abstr四ct: For the work in process features and cost management needs -in steel enterprises , gave the traceability model of work in process for steel enterprises by introducing the concept of traceability 10 work in process cosl rn四agernent. And pro- posed the three-dimensional describe of work in process which included activity-dimensional , attribute- dimensional and cost centre-dimensional. It achieved mathematical description of the model through Backus-Naur form. Gave the rules and algo- rithms flow of traceabìlity cost model at 1部t.币le proposed method wω a1so demonstrated by an application example in steel enterprise. It verified the feasibility of the model. The result indicates that it is effective to improve the efficiency of work in proce四 describe status , and ìmprove 也e accuracy of the work in