【作者】 汪家常； 魏立江； 李建春； 陈国荣；

【Author】 WANG Jia-chang1,WEI Li-jiang1,LI Jian-chun1,CHEN Guo-rong2 (1.Anhui University of Technology,243002,China;2.BAOSTEEL 201900)

【机构】 安徽工业大学； 宝山钢铁股份有限公司；

【摘要】 标准成本管理在国内外得到了广泛应用,但随着客户个性化需求的上升,生产技术水平的改进,产品寿命周期进一步缩短,标准成本管理的适用能力以及在产品以下层面上的控制能力过弱。针对这一难题,宝钢在对国内外最具竞争力的钢铁企业标准成本实施效果的研究和比较基础之上,采用了基于计划值的标准成本模式。该模式将标准的制定和控制由产品层面下移到资源层面,使成本控制力大大增强,形成一种独特而有效的成本管理模式。更多还原

【Abstract】 Standard Cost Management has been widely used at home and abroad.With the individual demands of customers going up,production technical level constantly improved, and life cycle of products being shorter,standard cost management is weaker on applying ability and controlling ability under the level of product unit.After researching on the implementation effect on standard cost of the most competitive Steel enterprises all over the world,BAOSTEEL adopts a kind of standard cost model based on planning value to solve the problem,which puts the standard cost establishing level down to that of resources. It will greatly enhance cost controlling ability and form a special and effective cost management model.更多还原