Cost Accounting And Optimization Control Research Based On Masteel Ore Procurement Logistics

Iron ore purchasing logistics is iron&steel enterprise logistics system in a relativelyindependent subsystem, steel enterprise production activities to the normal operation of theplays an important role: on one hand, the necessary for production of iron ore, the quantityand the quality time, directly decided to the enterprise production rhythm; On the otherhand, that takes up a lot of iron ore in liquidity and impact on the economic efficiency ofenterprises. Therefore, how to study with low cost, high efficiency under the premise ofiron ore procurement logistics operation realize, to improve the enterprise logisticsmanagement level and steel cultivating competitive advantage has important theoreticaland realistic significance.Steel companies, procurement logistics cost accounting for larger proportion of thetotal cost of the logistics, and accounting purchasing the logistics cost became the logisticscost accounting the important content. But with traditional alone cost accounting methodfor the hard on the reasonable, accurate calculation. Homework cost method is a kind ofbased on the logistics operation of accounting methods, so will the combination of masteeliron ore procurement logistics cost of accounts is more appropriate.In this paper the Masteel iron ore (Brazil imported iron ore) as an example, analyzesthe purchase way and purchasing process, and on the basis of activity-based costing istraditional accounting method and the method of combining the logistics cost accountingiron ore purchasing, maximize the truly reflect purchasing the logistics cost. The first halfof the cost accounting is not a goal, it is in order to manage the purchasing of logisticsbetter, through to the procurement logistics cost accounting, to the enterprise procurementlogistics operation put forward valuable opinion.This paper finally to purchase in logistics transport link as the example, based on astatistical analysis of the cost, taking into consideration the storage capacity of logisticsnodes restrictions and the cost of container concluded that an integer programming model,the innovation will particle swarm algorithm and the greedy algorithm, and thecombination of simplified the difficulty of the problem solving, make this model to solveproblems. Finally we have a more satisfied ships scheduling solution, a strong practicalsignificance.