钢铁企业生产工艺流程从最原始的铁矿粉、石灰、煤、焦炭等原燃料消耗开始到商品材最终产品的形成,中间经历了原料矿的混匀,球团矿、烧结矿加工,铁水还原等一系列生产加工过程,中间还有生产设备消耗的材料,钢铁企业对大宗原燃料、材料备件一般采用计划价格法核算,计划价格成为企业内部价值流动计价标准。钢铁行业复杂的工艺流程决定了企业内部价值流动非常频繁,为此钢铁 Iron and steel production process from the most primitive iron ore, lime, coal, coke and other raw materials consumption began to consume the final product of the formation of materials, the middle of the raw material ore mixing, pellets, sinter processing, hot metal reduction And a series of production and processing, the middle there are materials consumed by production equipment, iron and steel enterprises on the bulk of the original fuel, materials, spare parts are generally planned price method of accounting, the planned price has become the standard valuation of internal flow of enterprises. The complexity of the steel industry process determines the flow of internal business value is very frequent, for which steel