摘 要
在国际金融危机的冲击下，国内钢铁企业遭受着前所未有的困难情况，钢铁价
格一路下滑，钢铁产能过剩，国内及国外市场需求低迷，迫使国内钢铁企业必须对
自身进行改变，改变以往粗放型的发展方式，向管理型发展。在钢铁利润低下的大
环境下，成本管理就显得格外重要，降低成本已经成为钢铁企业提高自身竞争力的
重要途径。
自二十世纪六七十年代以来，信息化革命对企业管理与发展产生了巨大的影
响。ERP 系统是应用最广泛的信息化系统。国内钢铁企业大部分都采用了 ERP 系统，
SAP 系统是 ERP 系统中应用最广的软件系统。世界 500 强企业中超过 80%企业都采
用了 SAP 系统，SAP 系统被誉为“500 强背后的管理大师”。
本次论文从 ZHB 公司实际情况出发，分析了公司原有成本管理和成本核算的实
际过程，同样分析了 ZHB 公司采用 SAP 系统后成本核算过程，通过两者对比发现 ZHB
公司在成本管理上的问题，为公司向更高层次发展打下基础。
关键词：钢铁企业 SAP 成本管理
ABSTRACT
In the international financial crisis, the domestic iron and steel enterprises suffered a
hitherto unknown difficult situation, steel prices continued to decline, steel overcapacity,
the domestic and overseas market demand downturn, forcing the domestic iron and steel
enterprises must change on its own, change the extensive development mode,
development to management. Because of the low profit of the iron and steel, the cost
management is particularly important, reducing cost has become an important way to
improve the competitiveness of the iron and steel enterprises.
Since 1960s or 1970s, the information revolution has exerted a great influence on
the enterprise management and development. The ERP system is the most widely used
information system. The ERP system is widely used in the domestic iron and steel
enterprises. SAP system is a software system is the most widely used ERP system. More
than 80% enterprises in the world’s top 500 enterprises have applied the SAP system,
which is known as the management master after the world’s top 500 .
In this paper, based on the actual situation of ZHB company, we analyze the original
cost management and cost accounting, also analyze ZHB company cost management and
cost accounting process after applied SAP system. Through the comparison of the two
results, we discuss the cost management problems in ZHB company, to lay the
foundation for the development of the company to a higher level.
KEYWORDS: Iron and steel enterprise, SAP system, Cost management