Management And Application Of Team Cost Accounting In Iron And Steel Enterprises Based On Activity-based Costing

Iron and steel manufacturing process is a typical resource consumption process.Cost competition and technology competition determine the market competitiveness of products.The main way for iron and steel enterprises to make profits is to increase product price and reduce product processing cost.However,the market situation is not determined by iron and steel enterprises.Reducing the cost of product processing has become a direct and important way of cost management in iron and steel enterprises.There are many methods of cost management in iron and steel enterprises,but the main object is the production unit or large process system,and the cost management oriented to team level needs to be deepened.In the current situation of overcapacity and fierce competition in the iron and steel industry,the establishment and implementation of scientific and accurate team cost accounting management method can help iron and steel enterprises effectively reduce product costs and increase product benefits.In order to solve the problem of team cost management in iron and steel enterprises,based on the research and analysis of the current situation of cost management and cost management methods in iron and steel enterprises,combined with the production management practice of 5500 mm thick plate production line of Heavy Plate Dapartment of Ansteel Bayuquan Iron & Steel Subsidiary,the following research is carried out:The production process and production cost of iron and steel enterprises are explained.The current situation and existing problems of team cost accounting of the production line are analyzed.The design idea of team cost accounting model based on activity-based costing is proposed.Calculate the actual cost of the team,and get the actual cost of the team.Through the introduction and establishment of planned ton steel cost,the team cost accounting model in line with the enterprise production characteristics is constructed.Through the good application of the team cost accounting model in the workshop,team level and enterprise level,the product cost and change can be directly,clearly and effectively accounted,which effectively improves the cost management level of teams and enterprises,realizes accurate and effective cost reduction,and then reduces enterprise product cost.It has played an important role in improving the production and operation performance of enterprises.Through the research of this topic,it shows that the team cost accounting management based on activity-based costing plays an important role in the cost management of iron and steel enterprises.It provides an effective management method for the cost management and operation decision-making of iron and steel enterprises.It is a further exploration and practice of the current team cost management method in iron and steel enterprises.It has certain popularization and achieves the expected effect.