基于生产物流的钢铁企业成本核算方法研究
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摘要
资金流与物流相伴而生,物料位置、形状和性能等的改变是成本发生的驱动力。钢铁企业成本管理的重要内容之一就是对生产物流过程中成本累积过程进行追踪和管理。随着企业环境的变化和生产物流组织的复杂化,传统的成本核算方法在成本管理领域日渐乏力,这为钢铁企业成本核算管理的创新提供了机遇。本文在分析国内外相关文献研究的基础上,以东北特钢集团成本管理的工程实践为背景,应用系统、集成、优化与控制的管理思想,研究了基于生产物流的钢铁企业成本核算管理的框架体系和技术方法。
在分析钢铁生产冶炼阶段原材料成本核算影响因素基础上,识别出关键影响因素,通过建立原材料成本差异核算方法以调整物资供应量与作业消耗量之间的数量差异以及实时变动的采购价格与物资供应计划价之间的价格差异。该方法按照会计准则,根据生产工况和产品工艺特征的实际要求,基于最小二乘法理论以产品原材料的成分含量最接近其标准含量为依据构造了目标函数,建立了合金成分含量平衡等规则,并采用粒子群优化算法进行求解,避免了按照消耗比例进行平衡导致的核算结果偏离实际生产工况、产品含量不符合标准、产品成本失真等问题,提高了成本核算的合理性和真实性。
在分析钢铁生产加工阶段生产物流特点的基础上,将质量管理中的“可追溯”概念引入到成本管理中,构建基于成本中心维、作业中心维和物料属性维的钢铁在制品状态描述方法,研究了合炉、合批或拆批等情况下在制品“资源-资源”间的继承、衍生、分散和聚合关系,提出基于钢铁在制品状态描述方法的在制品成本流转追溯模型,在考虑在制品抵达随机性的情况下研究了在制品库存成本估算方法,为解决钢铁企业复杂生产物流情况下在制品成本核算提供了方法支持。
在分析钢铁企业逆向生产物流及其成本特点的基础上,对生产过程中的逆向物流成本核算及分析方法进行研究。界定钢铁企业逆向生产物流及逆向生产物流损失的概念,按照损失发生的原因区分为正常损失和非正常损失并提出具体的核算方法：考虑坯料不同的来源和生产批次,提出逆向生产物流损失归集方法,改进了逆向生产物流损失的摊销方式,并利用邻域粗糙集对作业属性进行分析,根据分析结果对生产过程实施控制以减少逆向生产物流产生的损失,为生产经营提供决策支持。
将基于生产物流的成本核算方法与信息技术集成运用,提出了钢铁企业成本核算管理系统的软件体系结构,并集合案例企业现状给出了面向对象的系统分析与设计方法,系统在案例企业取得了良好的应用效果。该核算方法及信息支持系统的研究有利于钢铁行业成本核算理论与实践的发展,对我国钢铁企业成本管理具有借鉴意义。
Capital flow is accompanied by logistics flow. The driving force of cost is the change of material location, shape and performance. One of the important parts of cost management is to trace and manage the cost accumulation process in the production logistics.With the development of environment and production logistics, traditional cost accounting method becomes weaker in cost management. So, it is an opportunity to innovation of cost accounting for iron & steel enterprise.Based analyzing relevant literature at home and abroad, the method system and implementation techniques of cost accounting for iron & steel enterprise was constructed.And Dongbei Special Steel Group Co. is selected as the representative case. The management thoughts of system, integration, optimization and control were applied to study the methods simultaneously.
Identify the key point of raw material cost in the smelting stage based on analyzing it factors in iron & steel enterprise. A new cost accounting method of the quantity variance and cost variance was proposed to solve this point. The quantity variance was between materials consumption and operating supplies, and the price variance was between the variable purchase price and the plan price in supply department.It was build based on least-squares method in accordance with the accounting standards, and satisfied the actual requirements of production conditions and product characteristic. The objective function of the model was proposed according to the component content of raw material mostly close to standard content. The constraint conditions were transformed to the principles such as alloy content balance. The mathematical model was solved by particle swarm optimization algorithm at last.So, the problem of adjusting variance by composition weight only are avoid, such as adjusting results are divergent from operating condition and the alloy content is beyond standard content.
On the basis of analyzing process of production logistics in the machining stage, the state description and accounting model of work in process was proposed for the purpose of cost retroactive by introducing the concept of retroactive from quality management to cost management.The description model includes three dimensional, such as cost center-dimensional, activity-dimensional and attribute-dimensional. The inheritance, derivative, dispersion and aggregation relations were researched between different resources in the case of material combination or material split. Therefore, the cost tracing and accounting model of work in process was proposed in the base of the state description method. Using the conclusion, estimation method of work in process cost was built in the condition of considering the products arrived random. To provide the tracing and accounting method of the work in process cost flow in the complex production logistics situation.
Based on the analysis of reverse production logistics and the characteristics of cost in iron & steel enterprise, the accounting method of reverse production logistics cost which was in the production process was proposed. The definition of reverse production logistics and its loss was revised, and it is divided into two categories.One of it is normal loss, and another is unnormal loss.The collecting and assigning method of reverse production logistics loss which considered the different source of raw and producing batch was given. Analyzing attributes of rejects activities to obtain the most important activities and to control key activities based on the theory of neighborhood rough set at last.It is effective to reduce losses and to improve the control of production and cost.
Integrating the cost accounting methods and information technology, the framework of cost accounting support system was presented. Combining the cost management situation of the case enterprise, Object-Oriented system analysises and design method were given. Good results were achieved in the practical application of cost accounting method in the case enterprise. The research of cost accounting method and its information support system is in favor of promoting cost accounting theory and practice for iron & steel enterprise, which has reference to China's iron & steel enterprise at present.
在分析钢铁生产冶炼阶段原材料成本核算影响因素基础上,识别出关键影响因素,通过建立原材料成本差异核算方法以调整物资供应量与作业消耗量之间的数量差异以及实时变动的采购价格与物资供应计划价之间的价格差异。该方法按照会计准则,根据生产工况和产品工艺特征的实际要求,基于最小二乘法理论以产品原材料的成分含量最接近其标准含量为依据构造了目标函数,建立了合金成分含量平衡等规则,并采用粒子群优化算法进行求解,避免了按照消耗比例进行平衡导致的核算结果偏离实际生产工况、产品含量不符合标准、产品成本失真等问题,提高了成本核算的合理性和真实性。
在分析钢铁生产加工阶段生产物流特点的基础上,将质量管理中的“可追溯”概念引入到成本管理中,构建基于成本中心维、作业中心维和物料属性维的钢铁在制品状态描述方法,研究了合炉、合批或拆批等情况下在制品“资源-资源”间的继承、衍生、分散和聚合关系,提出基于钢铁在制品状态描述方法的在制品成本流转追溯模型,在考虑在制品抵达随机性的情况下研究了在制品库存成本估算方法,为解决钢铁企业复杂生产物流情况下在制品成本核算提供了方法支持。
在分析钢铁企业逆向生产物流及其成本特点的基础上,对生产过程中的逆向物流成本核算及分析方法进行研究。界定钢铁企业逆向生产物流及逆向生产物流损失的概念,按照损失发生的原因区分为正常损失和非正常损失并提出具体的核算方法：考虑坯料不同的来源和生产批次,提出逆向生产物流损失归集方法,改进了逆向生产物流损失的摊销方式,并利用邻域粗糙集对作业属性进行分析,根据分析结果对生产过程实施控制以减少逆向生产物流产生的损失,为生产经营提供决策支持。
将基于生产物流的成本核算方法与信息技术集成运用,提出了钢铁企业成本核算管理系统的软件体系结构,并集合案例企业现状给出了面向对象的系统分析与设计方法,系统在案例企业取得了良好的应用效果。该核算方法及信息支持系统的研究有利于钢铁行业成本核算理论与实践的发展,对我国钢铁企业成本管理具有借鉴意义。
Capital flow is accompanied by logistics flow. The driving force of cost is the change of material location, shape and performance. One of the important parts of cost management is to trace and manage the cost accumulation process in the production logistics.With the development of environment and production logistics, traditional cost accounting method becomes weaker in cost management. So, it is an opportunity to innovation of cost accounting for iron & steel enterprise.Based analyzing relevant literature at home and abroad, the method system and implementation techniques of cost accounting for iron & steel enterprise was constructed.And Dongbei Special Steel Group Co. is selected as the representative case. The management thoughts of system, integration, optimization and control were applied to study the methods simultaneously.
Identify the key point of raw material cost in the smelting stage based on analyzing it factors in iron & steel enterprise. A new cost accounting method of the quantity variance and cost variance was proposed to solve this point. The quantity variance was between materials consumption and operating supplies, and the price variance was between the variable purchase price and the plan price in supply department.It was build based on least-squares method in accordance with the accounting standards, and satisfied the actual requirements of production conditions and product characteristic. The objective function of the model was proposed according to the component content of raw material mostly close to standard content. The constraint conditions were transformed to the principles such as alloy content balance. The mathematical model was solved by particle swarm optimization algorithm at last.So, the problem of adjusting variance by composition weight only are avoid, such as adjusting results are divergent from operating condition and the alloy content is beyond standard content.
On the basis of analyzing process of production logistics in the machining stage, the state description and accounting model of work in process was proposed for the purpose of cost retroactive by introducing the concept of retroactive from quality management to cost management.The description model includes three dimensional, such as cost center-dimensional, activity-dimensional and attribute-dimensional. The inheritance, derivative, dispersion and aggregation relations were researched between different resources in the case of material combination or material split. Therefore, the cost tracing and accounting model of work in process was proposed in the base of the state description method. Using the conclusion, estimation method of work in process cost was built in the condition of considering the products arrived random. To provide the tracing and accounting method of the work in process cost flow in the complex production logistics situation.
Based on the analysis of reverse production logistics and the characteristics of cost in iron & steel enterprise, the accounting method of reverse production logistics cost which was in the production process was proposed. The definition of reverse production logistics and its loss was revised, and it is divided into two categories.One of it is normal loss, and another is unnormal loss.The collecting and assigning method of reverse production logistics loss which considered the different source of raw and producing batch was given. Analyzing attributes of rejects activities to obtain the most important activities and to control key activities based on the theory of neighborhood rough set at last.It is effective to reduce losses and to improve the control of production and cost.
Integrating the cost accounting methods and information technology, the framework of cost accounting support system was presented. Combining the cost management situation of the case enterprise, Object-Oriented system analysises and design method were given. Good results were achieved in the practical application of cost accounting method in the case enterprise. The research of cost accounting method and its information support system is in favor of promoting cost accounting theory and practice for iron & steel enterprise, which has reference to China's iron & steel enterprise at present.
引文
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