当前环境下,钢铁企业面临着产品价格波动下降,而原材料等成本持续上升的经营压力,钢铁行业成本核算管理的水平整体不高极大的限制了钢铁企业应对内忧外患的能力,因此进一步分析成本核算体系的不足、改善成本管理是当前钢铁行业改善经营现状的必要措施,本文就此进行了探讨。 Under the current environment, the iron and steel enterprises are faced with the operating pressure of lower product price volatility and rising cost of raw materials. The overall low cost management in the iron and steel industry limits the ability of the iron and steel enterprises to deal with internal and external risks and further analyzes the cost The lack of accounting system and improving cost management are necessary measures to improve the current situation of the steel industry. This article discusses this issue.