DocumentCode
526685
Title
Notice of Retraction
Study of the material cost calculation method based on material track in iron and steel enterprises
Author
Meng Qiunan ; Guo Guangqin ; Zhou Guofang ; Liu Caiyan
Author_Institution
Manage. Dept., Dalian Univ. of Technol., Dalian, China
Volume
3
fYear
2010
fDate
9-11 July 2010
Firstpage
586
Lastpage
589
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
To solve the problem of inaccuracy of goods´ material cost resulted from the disjunction of stock-out material and actual consumption in iron and steel enterprises, the model of material cost calculation based on production material track is built. It makes balance of stock-out material and actual material used by products in accordance with status of the material flow to increase accuracy of the goods´ material cost. The algorithm which transfers the consumption data of production task to the statistics material information for cost objects is provided to increase the accuracy of material data about cost objects. The algorithms are studied to rationally allocate variances in quantity and price of stock-out and actual consumption material in the products. That improves rationality of the product cost and provides the method for controlling stock in iron and steel enterprises.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
To solve the problem of inaccuracy of goods´ material cost resulted from the disjunction of stock-out material and actual consumption in iron and steel enterprises, the model of material cost calculation based on production material track is built. It makes balance of stock-out material and actual material used by products in accordance with status of the material flow to increase accuracy of the goods´ material cost. The algorithm which transfers the consumption data of production task to the statistics material information for cost objects is provided to increase the accuracy of material data about cost objects. The algorithms are studied to rationally allocate variances in quantity and price of stock-out and actual consumption material in the products. That improves rationality of the product cost and provides the method for controlling stock in iron and steel enterprises.
Keywords
costing; iron; steel; iron enterprises; material cost calculation method; production material track; steel enterprises; stock-out material; Furnaces; Materials; cost variance; iron and steel; material cost; production material track;
fLanguage
English
Publisher
ieee
Conference_Titel
Computer Science and Information Technology (ICCSIT), 2010 3rd IEEE International Conference on
Conference_Location
Chengdu
Print_ISBN
978-1-4244-5537-9
Type
conf
DOI
10.1109/ICCSIT.2010.5564887
Filename
5564887
Link To Document