钢铁企业在制品成本追溯模型研究

摘要

For the work in process features and cost management needsin steel enterprises, gave the traceability model of work in process for steel enterprises by introducing the concept of traceability to work in process cost management.And proposed 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 algorithms flow of traceability cost model at last.The proposed method was also 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 process describe status, and improve the accuracy of the work in process cost accounting.%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,并采用巴科斯-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.