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中文摘要：
为了实现钢铁企业的精细化成本核算与管理,在分析作业成本法原理和已有作业成本核算典型模型的基础上,结合钢铁企业的生产流程及其生产成本构成特点,提出了钢铁企业作业成本核算模型,并对其成本核算的过程和方法进行了研究和阐述。最后以某钢铁集团实际需求为背景,运用所述的模型和方法,设计和开发了该集团的作业成本核算系统,并对系统的集成环境、体系结构及其功能模型和信息模型进行了详细说明,结果验证了钢铁企业作业成本核算模型的有效性和实用性。
英文摘要：
In order to realize refined costing and management in iron steel enterprises,on the basis of analyzing the principles of active-based costing and its typical models,the active-based costing model for iron steel enterprises was proposed through combining the characteristics of production process and production cost of iron steel enterprises.And its costing process and costing methods were studied and explained in detail.Finally,according to the model and its costing methods proposed,active-based costing system was designed and developed for an iron steel group.The integrated environment,architecture,function model and information model of the system were also elaborated.Application results demonstrated the effectiveness and practicability of active-based costing model of iron steel enterprises.
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