Specific valuation cost accounting method orienting to steel producing and progressing enterprise

Abstract

The invention provides a specific valuation cost accounting method orienting to a steel producing and progressing enterprise. The specific valuation cost accounting method orienting to the steel producing and progressing enterprise is applied to an industry and trade integrated system. The method comprises the steps of: classifying according to resource numbers, and according to the resource numbers, determining cost of stock finished goods generated in correspondence; distinguishing resource attributes in an inventory purchasing process, wherein the resource attributes comprises a trade attribute and a progressing attribute, trade resources are classified into a 'stock goods' subject, and progressing resources are classified into a 'raw material' subject; carrying out corresponding fund transferring when the resource attribute changes after the purchase; and transferring from the 'stock goods' subject to the 'raw material' subject if the resource attribute changes from the trade resource to the processing resource. According to the invention, the cost are collected according to the resource numbers, the influence of the recent market condition variation to the profit of a company is accurately reflected in real time, so that a decision-making level is enabled to rapidly take effective measures to deal with the market adjustment, the practical profit is reflected more reasonably and accurately under the condition of a relatively large market fluctuation range, and the stock is closer to the market value.

Description

technical field [0001] The invention relates to a business management method for production and processing enterprises, in particular to a cost management method for steel production and processing enterprises. Background technique [0002] At present, the processing unit of steel production and processing enterprises adopts the MIS system to manage the related businesses in the unit, and the trade unit adopts the enterprise resource planning (ERP) standard version to manage the related businesses in the unit, and for companies integrating industry and trade with both processing business and trading business , then there is a dual-system operation mode. [0003] During the continuous development of the business supported by the dual-system operation mode, the integrated industry and trade company increasingly feels that the frequent interaction between the two systems has brought an impact on the efficiency of business processing, especially the virtual internal purchase and...

AI Technical Summary

Problems solved by technology

The previous management information processing system (MIS) used the weighted average method of material code to calculate the inventory, which was not timely enough to reflect the current profit and current inventory, especially when the cost of raw materials fluctuated greatly, it could not be reflected in a timely and accurate manner. Not conducive to contingency measures, which may lead to delays in decision-making

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