关键词: 消耗链, 钢铁企业, 多重资源分配, 作业成本控制

Abstract: Resources allocation and consumption assignment were difficult to map actual activity process and cost control budget was inaccurate for cost share & control in iron and steel industry. To deal with these problems, a novel approach to Activity-Based Costing control and management based on consumption chain was presented. Steel-activity consumption chain model orienting to product manufacturing process was constructed. Methods of multiple resources allocation and activity cost control planning were studied based on consumption chain model. Application studies and example analyses were performed to validate the actual process of steel-activity cost in an iron and steel group.

Key words: consumption chain, iron and steel industry, multi-factor resources allocation, activity cost control