| Standard cost is important basis for cost control, performance appraisal and cost strategical decision in iron&steel enterprises.On the basis of analyzing the standard cost management theories and application status in iron&steel enterprises of both domestic and oversea, under the background of application in an iron&steel enterprise, the ideas of system and integration theory are applied to study Activity-oriented Standard Cost Management for Iron&Steel Enterprise(SASCM) system framework, and some key technologies are investigated. The concrete researches include the following.Firstly, on the basis of production process and cost structure of iron&steel enterprise, SASCM mode is put forward. House of SASCM architecture based on ARIS model, SASCM model based on integrated theory are set up.In order to deal with the subjective experience,delay and inaccuracy caused by equalization in the traditional standard cost determination, an activity-oriented standard cost setting method was proposed. Redundant feature attributes were removed by using rough set theory so that the main attributes of influence on cost could be determined. The sampling data were selected by the results of attribute reduction and its distribution was figured out, and the confidence interval was obtained. The regression model of attributes and cost was built by SVM, and then the standard cost setting was done.The standard cost of small batch and new product were established with the method using similar cases. If similar cases were not found, then the new standard cost regression model was built to predict the standard cost of small batch and new product.In order to solve inaccuracy and unreasonable cost variance analysis in the traditional Standard Cost (SC),an activity-oriented standard cost management was put forward. Principle of activity-oriented cost variance analysis was raised,and activity variance was used to explain the variance caused by changing production process route.Thus, the information of price variance and quantity variance of transverse activity, and information of activity variance of longitudinal activity chain were both provided. A computational model and analysis model of variance were built. By C4.5algorithm,the effect of various parameters on the cost variance and yield of good steel were studied, a complete decision tree was generated by analyzing sample data. The decision tree was used to acquire the rule of product process control and cost control.The real application results in iron and steel enterprises showed that activity-oriented cost variance analysis is feasible and effective.To solve the problem of filtering useful information from mass data, by Skyline algorithm, a query method for activity-oriented standard cost variance was put forward. Product process and production cost data warehouse and model were founded.Relative importances of cost variance in one or more dimensions were considered to realize dataset query by user preference.The data range of cost variance analysis was focused, which improved scientificity and validity of cost variance analysis.Finally, combining SASCM methods and information technology, an information system under the SASCM framework is presented and the related function models and information models are established based on the analysis of the standard cost management requirements of the case enterprise.The object-oriented designing method such as case analysis and process analysis are presented and system actualization approaches and techniques are put forward. Good results are achieved through the implementation of SASCM methods and its support system within case enterprise.The study of SASCM methods and its information support system are in favor of promoting standard cost management theory and practice in iron&steel enterprise, which also improved traditional Standard Cost to some extent. And, it is practically significant to improve the cost relevance for iron&steel enterprise at present.
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