本文關(guān)鍵詞： 鋼鐵企業(yè) 日成本 利潤(rùn)預(yù)測(cè)　出處：《湖南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟(jì)的不斷發(fā)展，我國(guó)的鋼鐵企業(yè)已普遍陷入虧損或微利時(shí)期，迫于市場(chǎng)環(huán)境的變化，利用信息化系統(tǒng)提升企業(yè)精細(xì)化管理水平，促進(jìn)企業(yè)粗放型向集約化生產(chǎn)經(jīng)營(yíng)模式的轉(zhuǎn)換，被廣泛用于各個(gè)鋼鐵企業(yè)。作為鋼鐵企業(yè)之一的湖南華菱湘潭鋼鐵有限公司（簡(jiǎn)稱湘鋼）也正通過(guò)提升企業(yè)信息化水平加速轉(zhuǎn)型與升級(jí)的步伐。 本文以日成本分析與利潤(rùn)預(yù)測(cè)系統(tǒng)為研究對(duì)象。首先對(duì)國(guó)內(nèi)外以作業(yè)成本為代表的成本理論與實(shí)施案例進(jìn)行了分析，并結(jié)合湘鋼成本核算的現(xiàn)狀與存在的問(wèn)題，提出了實(shí)施日成本與利潤(rùn)預(yù)測(cè)管理體系，并對(duì)基于此體系下的鐵前、鋼后日成本管理,工序成本審核、日利潤(rùn)預(yù)測(cè)、日成本分析需求進(jìn)行了分析，，在需求分析的基礎(chǔ)上提煉出鋼鐵企業(yè)日成本分析與利潤(rùn)預(yù)測(cè)關(guān)鍵業(yè)務(wù)模型�？紤]到系統(tǒng)的擴(kuò)展性與可維護(hù)性，系統(tǒng)采用C/S三層軟件框架，并從技術(shù)集成、安全、高效、穩(wěn)定性、適應(yīng)性角度對(duì)框架的各個(gè)子功能進(jìn)行了設(shè)計(jì)，定義了框架開(kāi)發(fā)工具與環(huán)境。在系統(tǒng)應(yīng)用功能設(shè)計(jì)與實(shí)現(xiàn)上，涵蓋了日成本分析與利潤(rùn)預(yù)測(cè)業(yè)務(wù)需求的所有功能，包括鐵前成本管理、煉鋼成本管理、軋材成本管理、財(cái)務(wù)日成本管理、公司成本及產(chǎn)品利潤(rùn)分析、設(shè)計(jì)成本管理和系統(tǒng)管理功能。系統(tǒng)的成功構(gòu)建與上線運(yùn)行，完善了企業(yè)基礎(chǔ)管理工作、加強(qiáng)了成本核算的過(guò)程控制、并以成本為核心實(shí)現(xiàn)對(duì)業(yè)務(wù)系統(tǒng)的提質(zhì)改造，為企業(yè)實(shí)施精細(xì)化成本管理戰(zhàn)略提供了有利的支撐。 在國(guó)內(nèi)鋼鐵企業(yè)都在搜索企業(yè)如何轉(zhuǎn)型以迎接挑戰(zhàn)之際，本文基于作業(yè)成本理論與信息化手段與方法并結(jié)合湘鋼成本管理實(shí)際情況，從體系制度建立、關(guān)鍵業(yè)務(wù)模型定義、系統(tǒng)框架設(shè)計(jì)、應(yīng)用功能開(kāi)發(fā)與實(shí)現(xiàn)幾個(gè)角度提出了鋼鐵企業(yè)日成本分析與利潤(rùn)預(yù)測(cè)系統(tǒng)的完整解決方案，為國(guó)內(nèi)鋼鐵企業(yè)實(shí)施全流程、全過(guò)程、全周期、全產(chǎn)品的精細(xì)細(xì)成本管理提供一種思路、方法與的手段。
[Abstract]:With the continuous development of economy, iron and steel enterprises in our country have generally fallen into the period of loss or slight profit, forced by the change of market environment, using information system to improve the level of fine management of enterprises. To promote the transformation from extensive enterprise to intensive production and management mode, Hunan Valin Xiangtan Iron and Steel Co., Ltd (Xiangtan Iron and Steel Co., Ltd.), as one of the iron and steel enterprises, is accelerating the transformation and upgrading by improving the level of enterprise informatization. This paper takes the daily cost analysis and profit forecasting system as the research object. Firstly, this paper analyzes the cost theory and practice cases represented by activity-based cost at home and abroad, and combines the current situation and existing problems of cost accounting in Xiangtan Iron and Steel Co. The management system of daily cost and profit forecast is put forward, and the demand of iron, steel, process cost, daily profit forecast and daily cost analysis is analyzed. On the basis of requirement analysis, the key business models of daily cost analysis and profit prediction for iron and steel enterprises are refined. Considering the expansibility and maintainability of the system, the system adopts the C / S three-tier software framework, and from the aspects of technology integration, security, efficiency, stability. Each sub-function of the framework is designed from the point of view of adaptability, and the framework development tools and environment are defined. In the design and implementation of the system application function, it covers all the functions of daily cost analysis and profit forecasting business requirements. Including pre-iron cost management, steelmaking cost management, rolling material cost management, financial daily cost management, company cost and product profit analysis, design cost management and system management functions. It improves the basic management of enterprises, strengthens the process control of cost accounting, and improves the quality of business system with cost as the core, which provides a favorable support for the implementation of fine cost management strategy. At a time when domestic iron and steel enterprises are searching for how to transform enterprises to meet the challenge, based on activity-based cost theory and information technology means and methods, combined with the actual situation of Xianggang cost management, this paper establishes the system system and defines the key business model. The whole solution of daily cost analysis and profit forecasting system of iron and steel enterprises is put forward from several angles of system frame design, application function development and realization, and the whole process, whole process, whole cycle for domestic iron and steel enterprises are implemented. The fine cost management of the whole product provides a way of thinking, method and means.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TP311.52

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