摘要
钢铁企业生产管理和成本管理面向的管理领域不同,在研究了生产系统物料跟踪过程模型和物料管理信息模型的基础上,建立了成本管理系统的数据转换模型,将生产对象转换为成本对象,对生产对象的状态、加工时间、重量等属性根据成本管理要求进行相关转换,从而保证成本数据与生产数据的一致性,为成本核算与成本分析等提供基础数据。企业应用表明该模型能够实现钢铁企业根据实际生产数据进行成本核算,保证了成本管理系统数据来源的准确性。
Production management and cost management serviced for different areas of management in the steel enterprises. So,data conversion model for cost management system is established by analyzing the material management information model and material tracing model. Production objects are transformed to cost objects. The attributes of production objects ,such as work time and weight,are transformed according to the demands of cost management. The model ensured the consistency of cost data and production data and provided basic data for cost accounting and cost analysis. The application example revealed that this model could cater to cost accounting by using real production data and ensured the veracity of the source of cost data for cost management system.
出处
《机械设计与制造》
北大核心
2009年第8期241-243,共3页
Machinery Design & Manufacture
基金
国家自然科学基金(70572098)学科代码(G0117)
关键词
钢铁企业
成本管理
物料跟踪管理
数据转换
Steel enterprises
Cost management
Material tracing management
Data conversion
