关键词: 广义作业, 钢铁行业, 生产成本, 成本核算

Abstract: To deal with unclear fee process and cost assignment in cost accounting process of iron and steel industry, concept of generalized operation was proposed. To solve the problem of distorted product cost in concurrent machining, its system was established which consisted of multi-operation objects such as single part, multi-part and complementary operation object and multi-layer including operation group, operation and machine. Method of resource allocation and object costing calculation were studied based on the generalized operation. In connection with fact, the product cost was calculated to testify feasibility of the above method. It increased the accuracy of cost accounting and provided tool for fine cost management in the iron and steel industry.

Key words: generalized operation, iron and steel industry, production cost, cost accounting