| With the advance of information-based of cost management in steel enterprise, information technology has brought about huge impact to cost management .It is an opportunity but also a challenge for steel enterprise in our country. The main compete in global steel industry is cost competition and product quality competition and sales severing competition in which cost competition is the key point without fail. Cost reducing has become the main way to improve the competition of steel enterprise in the season of traditional industry with acquiring tiny profit.Costing in steel enterprise has changed a lot in the new economic situation. Firstly it was manifested for the change of cost component and decreased sharply of directness manpower but ascending gradually of manufacture expenses. In the same time, overhead expenses in cost component has leaped diversification which mainly expressed in equipment depreciation and fix and increase in management fee and so on. Secondly it was manifested for the change in cost management objects and diversification of customer demand compel the cost management objects to be transferred to market and customer ,cost center, activity and product and so on. So a new modern costing management theory and model is to be built in steel enterprise, and developing of the electricity costing management linking with modern information-based technology is to be built to suit for the demand of market and oneself developing.To deal with cost management problems for steel making industry, such as unreasonably apportioning the overhead costs, xBOM model in Steel making Enterprises based on process-BOM is built on the basis of analysis of BOM data model in steel enterprise. And based on the xBOM model, the framework of process-BOM and production-BOM is built to allocate the cost of producing. Last, design the system structures and develop an ABCM system prototype based on four-tier B/S mode software framework by J2EE. The system is applied in Dalian Steel Plant. |
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