Study on model of multi-level cost management system for iron and steel enterprise group
Qiunan Meng · Jisuanji yingyong yanjiu · 2009
According to the characteristics and needs of cost management in iron steel enterprise group,presented multi-level cost management system architecture by combination between information technology and modern management technology.The enterprise group was an aggregate of plants or equipments of stock company in the architecture.In every plant,implemented activity-based cost management respectively focusing on tactical decision.In stock company,summarized the information of each plant to support tactic decision of company.The group analyzed cost information of every stock comprehensively for its tactic decision.Used activity-based accounting cost model based on multi-factor resource allocation in the system and extended at several aspect,by enriching the allocate path,putting forward a unified driver management,presenting a unified allocate path management and integrating with other information systems.These made the model more adaptable and realizable.Developed a software system based on the architecture and applied to an iron steel enterprise group.Application results validate the feasibility of the architecture.