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不可否认,在钢铁企业成本管理工作中普遍存在着一些问题,如:基础工作不扎实,成本中心划分的范围过大,成本数据收集不完整,造成成本核算不精细,计量器具配备不全、计量精度不稳定、计量数据不准确,致使产品生产成本核算不准确;一些物料和能源的回收不冲减生产成本,
It is undeniable that there are some common problems in the cost management of the iron and steel enterprises, such as: the foundation work is not solid, the scope of the division of the cost center is too large, the cost data are collected incompletely, the cost accounting is not meticulous, the measuring instruments are not fully equipped, the measurement accuracy Unstable, inaccurate measurement data, resulting in inaccurate product cost accounting; some materials and energy recovery does not offset the cost of production,