摘要:投入与产出的研究随着现代企业制度的建立和逐步完善而越来越受到关注。而成本对于一个企业来说，是提高其竞争力的关键因素，成本管理更是一个企业亘古不变的主题。钢铁企业生产的最终目的是在满足经济和社会需求的同时，最大限度的获取利润。目前国际经济环境以及钢铁行业的企业结构及发展模式，决定了只有采用科学的成本管理方法才能达到钢铁企业生产的目的。目前，我国钢铁企业成本管理首先要解决的问题是在结合我国实际的同时，学习国外领先的钢铁企业成本管理的经验，从而加强自身的综合竞争力，缩短与先进国家的差距。

    本文针对目前我国钢铁企业在成本管理中面临的问题，根据钢铁生产过程中成本发生的特点，结合现代成本管理理论，主要是结合战略成本管理理论尝试给我国钢铁企业提供一种现代成本管理方法，使钢铁企业在成本持续降低的同时提高竞争优势。本文主要运用了规范分析，比较分析和案例分析的研究方法。

关键词：钢铁企业；成本管理；战略成本管理；竞争优势

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.