Research On Cost Management Improvement Of Steelmaking Department In Qiangang

With the steel industry remains in the doldrums,cost control has become the main means for the survival and development of the iron and steel enterprises.As a large state-owned iron and steel enterprises,QianGang is also facing the test of survival.Cost management has become the focus work of administrative departments at all levels in this context.As the main part of steel production process of QianGang,steelmaking operations undertake important responsibilities of cost control in QianGang.The cost control results of steelmaking department will directly affect the final result of cost control of QianGang.Therefore,the research on cost management is urgently needed.In the cost management system of QianGang company,the production department is the smallest unit of cost accounting.In each operation department,there is no individual accounting and management for every small procedure.In this paper,according to the analysis on steelmaking operation cost management,small procedure cost accounting must be implemented in order to further strengthen cost management,to tap the potential of reducing costs,to reduce each worker on the operation position the cost effective pressure.Team cost calculation should also be implemented on this basis.Three level cost accounting system including department level,process level,and team level will be formed to support steelmaking department's effective cost management.First the investigation and analysis on the present situation of cost management in steelmaking department has been carried on in this paper.Problems in cost management including main produce districts to participate in the cost budget is not enough,post operation personnel to participate in the cost control of the initiative is not strong,the main cost units failed to effectively control the cost occurred in the settlement process and the imperfection of cost management system were summarized.Through on the basis of this,the improve ideas of cost management was proposed.The improve plan was designed based on the improve ideas.Combined with practical work,the trial to improve cost management was organized in some main steelmaking operation districts.Finally the system security implementation scheme for improvement of cost management system and the effect was discussed.