The Application And Investigate Of ABC In Liu Zhou Iron And Steel Company Group

The cost holds the very important status in the enterprise competition. How links to our country reality, profits from the overseas advanced cost managerial experience well, raises our country enterprise cost management level, reduces our country and the advanced countries in the cost management aspect disparity, is current we the work which most important should do in the cost management. But this also is precisely this article studies with the writing goal.This article first the background which forms from the summary cost of operation management historic course and the analysis modern cost management pattern obtains, the cost of operation method elementary theory launches the research., point out current carries out the cost of operation management in our country enterprise to have the important practical significance and the historical significance. And proposes the research aim and the content, the research characteristic and the limitationThe second part has conducted the research and the discussion to the cost of operation management historical evolution and the present situation, thoroughly has analyzed the cost of operation method elementary theory foundation, and its with traditional cost method difference, as well as cost of operation law application realistic foundation.In order to realize the cost of operation law from the theory to the practice further deepening, in the third part, the author chose the willow tree steel to take the research object, first introduced this company's basic situation as well as the company original cost controlled the facture, and controlled the facture existence on this cost the main question to carry on the analysis and the appraisal. After that, the author discussed the willow tree steel implementation cost of operation control system to carry on the design the necessity and the feasibility.The fourth part set the cost of operation method design goal and the basic request. Afterwards, the systematically introduced in the willow tree steel converter factory...