摘要:投入與產出的研究隨著現代企業制度的建立和逐步完善而越來越受到關注。而成本對于一個企業來說，是提高其競爭力的關鍵因素，成本管理更是一個企業亙古不變的主題。鋼鐵企業生產的最終目的是在滿足經濟和社會需求的同時，最大限度的獲取利潤。目前國際經濟環境以及鋼鐵行業的企業結構及發展模式，決定了只有采用科學的成本管理方法才能達到鋼鐵企業生產的目的。目前，我國鋼鐵企業成本管理首先要解決的問題是在結合我國實際的同時，學習國外領先的鋼鐵企業成本管理的經驗，從而加強自身的綜合競爭力，縮短與先進國家的差距。

    本文針對目前我國鋼鐵企業在成本管理中面臨的問題，根據鋼鐵生產過程中成本發生的特點，結合現代成本管理理論，主要是結合戰略成本管理理論嘗試給我國鋼鐵企業提供一種現代成本管理方法，使鋼鐵企業在成本持續降低的同時提高競爭優勢。本文主要運用了規范分析，比較分析和案例分析的研究方法。

關鍵詞：鋼鐵企業；成本管理；戰略成本管理；競爭優勢

ABSTRACT:With the establishment and developing of modern enterprises system,People are Paying more and more attention to the study of input-output relationship,the cost holds the very important status in the enterprise competition.And as far as enterprises are concerned in this matter,we can say that,costs management is truly a topic of eternity.The ultimate goal of iron and steel enterprises is to meet economic and social needs, and to persue the maximum profit. The current international economic environment and business structures and steel industry development model determines that we can only use scientific management method to achieve the purpose.How links to our country reality,profits from the overseas advanced cost managerial experience well,raises the iron and steel enterprises of China cost management level,reduces our country and the advanced countries in the cost management aspect disparity,is current the work which most important we should do in the cost management.

　　　The purpose of this article lies in attempting to provide modern cost management to the iron and steel enterprises of China and making them reduce cost consistently and enhance the competitive advantage.This article has mainly used,the standard analysis,the comparative analysis and the cases study analysis.

Keywords: Iron and Steel Company, Cost Management, Strategic Cost Management, competition Strategy.