Cost Accounting In The Development And Implementation Of Casting Pipe

Manufacturing process of ductile iron pipe is relatively complicated. The manufacturing of ductile pipe is as follows: its main material is molten iron come from blast furnace, then the treated molten iron will cast into solid pipes; external surface of pipe is coated with metal ic zinc and a finishing layer, internal surface of pipe is lined with cement mortar. The production process is smelting, core making, casting, annealing, finishing, lining and varnishing. Furthermore, there are many subdivis io ns in each process. Ductile pipe production is the typical resource intensive industry; it is highly dependent on raw material and energy inputs. And centrifugal casting is a special technique in foundry industry, the raw material consumed is various, this has made cost accounting of ductile pipe difficult. As the international market is getting unpredictab le and increasingly competitive, cost accounting and budget management are attracting more attention from companies all over the world. From the perspective of surviva l, development and long-term interest of a company, it is essential to establish a comprehensive and fast reacting cost management system that based on the daily consumption of each shift.This paper is focused on the development of cost management system of Wu'an 2nd Ductile Pipe District of Xinxing Pipes Co., Ltd. Requirements, structure, basic function, database structure and system realization are introduced in the follow ing passages. At the end, there is a summary of system programming process and an analysis of its integration and extensibility.From the aspect of information security, this management system al ocated different levels of authority to users who have different needs. And the main functio n of this management system is dynamic cost management from each shift to each process and to each factory. Basic data is collected from every shift and transmitted to factor y level server for analysis and query. So that material consumption of every machine in the production line could be observed and any abnormal data will be reminded and alarmed. This management system has not only reduced error and redundancy of data entry, but also improved process efficiency and optimized the workflow.This management system is built under Delphi environment and applied Microsoft SQL Server 2000 for the database. The usage of Delphi has made this manageme nt system practical; the cost management system is functioning smoothly so far and it has played a positive role in cost management for Wu'an ductile pipe factory.