钢铁行业成本核算制度研究

为了解决钢铁行业普遍亏损、经营困难等问题，对当前钢铁行业成本核算面临的各种问题进行分析，相应的提出新制度实施的必要性。而后详细阐述了钢铁行业成本核算制度的基本步骤，且针对行业现有问题说明了新制度的优越性，提出可以选择性使用的作业成本法，最后阐释了新制度可能会对钢铁行业产生的影响和企业在面对新制度想要改善目前严峻形势必须用辩证的眼光看待这一现象，具体问题具体分析，对症下药才是关键。

Research on Cost Accounting System of Iron and Steel Industry

In order to solve the problems of general loss and difficulty in operation of iron and steel industry, this paper analyzes the various problems facing the cost accounting of iron and steel industry, and puts forward the necessity of implementing the new system accordingly. Then the basic steps of the cost accounting system in iron and steel industry are described in detail, and the superiority of the new system is explained in view of the existing problems in the industry, and the activity-based costing method, which can be used selectively, is put forward. Finally, it explains the influence that the new system may have on the steel industry and the fact that enterprises must treat this phenomenon dialectically in the face of the new system if they want to improve the severe situation at present.