推行“成本核算”管理的实践韶钢集团公司张顺达，王三武，郑广道一、概述钢材价格的不断下跌，而炼钢原材料价格高居不下，导致炼钢成本也不断增加，影响了钢铁企业的经济效益。面对这种不利局面，韶钢集团公司第二炼钢厂从９５年开始推行“成本核算”管理，取得一定效果... Implementation of “cost accounting” management Shaosteel Group Company Zhang Shunda, Wang Sanwu, Zheng Guangdao First, an overview of the continuous decline in steel prices, while the high prices of raw materials for steelmaking, resulting in steelmaking costs are also increasing, affecting the economic efficiency of iron and steel enterprises. Faced with this unfavorable situation, the second steel mill of Shaoguan Iron and Steel Group Co., Ltd. from 1995 onwards, “cost accounting” management, and achieved some results ...