钢铁企业作业成本核算模型刘晓冰.pdf

16 5 计算机集成制造系统 Vol. 16 No.5 2 0 1 0 5 Computer Integrated Manufacturing Systems May1 20 10 : 1006- 5 11( 2010) 05- 1041- 12 , , , + ( CIMS , 116024) : , , , , , , , , : ; ; ; ; : F275 : A Activity-based costing model for iron steel enterprises L I UX iao-bing , ZH AI K un, MEN G Qiu-nan, SON GX u-dong+ ( Center of CIM S, Dalian U niversit y of T echnology, Dalian 116024, China) Abstract:In order to realize refined costing and management in iron st eel enterprises, on the basis of analyzing the principles of active-based cost ing and it s t ypical models, the act ive-based costing model for iron steel enterprises was proposed t hrough combining the characteristics of production process and production cost of iron steel enter- prises. And its costing process and cost ing methods were studied and explained in detail. Finally , according to the model and its cost ing methods proposed, act ive-based cost ing system w as designed and developed for an iron steel group. The integrated environment, archit ecture, function model and information model of the system were also e- laborated. Application results demonstrat ed the effectiveness and practicability of act ive-based costing model of iron steel enterprises. Key words: iron steel ent erprises; cost accounting; models; active-based costing; refined management 0 , [ 1] , , , , , , ( A ctivity-Based Costing, A BC) , , 20 30 , [ 2]