Study of the Material Cost Calculation Method Based on Material Track in Iron and Steel Enterprises
To solve the problem of inaccuracy of goods material cost resulted from the disjunction of stock-out material and actual consumption in iron and steel enterprises, the model of material cost calculation based on production material track is built. It makes balance of stock-out material and actual material used by products in accordance with status of the material flow to increase accuracy of the goods material cost. The algorithm which transfers the consumption data of production task to the statistics material information for cost objects is provided to increase the accuracy of material data about cost objects. The algorithms are studied to rationally allocate variances in quantity and price of stock-out and actual consumption material in the products. That improves rationality of the product cost and provides the method for controlling stock in iron and steel enterprises.
material cost production material track cost variance iron and steel
Meng Qiunan Guo Guangqin Zhou Guofang Liu Caiyan
Management Department Dalian University of Technology Dalian, China Management Department GuangDong University of Technology Guangdong, China
国际会议
成都
英文
586-589
2010-07-07（万方平台首次上网日期，不代表论文的发表时间）