turanВестник университета «Туран»Bulletin of "Turan" University1562-29592959-1236Университет «Туран»10.46914/1562-2959-2025-1-2-425-440turan-4709Research ArticleТРИБУНА МОЛОДОГО ИССЛЕДОВАТЕЛЯPLATFORM OF YOUNG RESEARCHERМетодологические аспекты учета и анализа затрат в металлургии: влияние технологий, энергии и сырьяMethodological aspects of cost accounting and analysis in metallurgy: the impact of technology, energy and raw materialshttps://orcid.org/0000-0001-7812-4968БайтикеноваГ. А.BaitikenovaG. A.

докторант.

Астана

PhD student.

Astana

GBaitikenova@edu.ektu.kzhttps://orcid.org/0000-0003-4101-2342АкимоваБ. Ж.AkimovaB. J.

к.э.н., ассоциированный профессор.

Астана

c.e.s., associate professor.

Astana

bibigool_64@mail.ruhttps://orcid.org/0000-0001-9009-8686РахимбердиноваМ. У.RakhimberdinovaM. U.

PhD, ассоциированный профессор.

Усть-Каменогорск

PhD, associate professor.

Ust-Kamenogorsk

MRakhimberdinova@edu.ektu.kzhttps://orcid.org/0000-0003-0655-0401ПетровскаяМ. В.PetrovskayaM. V.

к.э.н., доцент.

Москва

c.e.s., associate professor.

Moscow

petrovskaya-mv@rudn.ruЕвразийский национальный университет им. Л.Н. ГумилеваКазахстанL.N. Gumilyov Eurasian National UniversityKazakhstanВосточно-Казахстанский технический университет им. Д. СерикбаеваРоссияD. Serikbayev East Kazakhstan Technical UniversityRussian FederationРоссийский университет дружбы народовРоссияPeoples' Friendship University of RussiaRussian Federation20252906202502425440Copyright © Байтикенова Г.А., Акимова Б.Ж., Рахимбердинова М.У., Петровская М.В., 20252025Байтикенова Г.А., Акимова Б.Ж., Рахимбердинова М.У., Петровская М.В.Baitikenova G.A., Akimova B.J., Rakhimberdinova M.U., Petrovskaya M.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://vestnik.turan-edu.kz/jour/article/view/4709

В статье представлены методологические подходы к учету и анализу затрат в металлургической отрасли с акцентом на внедрение Activity-Based Costing (ABC-костинг) как ключевого метода. Сформулирована гипотеза о том, что применение ABC-костинга, интегрированного с цифровыми технологиями и учетом экологических факторов, позволяет существенно повысить эффективность управления затратами металлургических предприятий. Проведен анализ мирового опыта использования ABC-костинга в металлургии ведущих стран (Китай, Германия, США) и количественных эффектов его внедрения (снижение себестоимости, рост производительности). Рассмотрено влияние цифровизации (Big Data, IoT, AI, ERP-системы) на систему учета затрат в отрасли на основе реальных кейсов, демонстрирующих снижение издержек и оптимизацию процессов. Расширен анализ факторов устойчивого развития (ESG): учтены метрики выбросов CO₂, энергоэффективности и утилизации отходов, приведены примеры внедрения «зеленых» технологий крупнейшими металлургическими компаниями (ArcelorMittal, ThyssenKrupp и др.) и учета экологических затрат. Для наглядности добавлены диаграммы, иллюстрирующие динамику себестоимости до и после внедрения ABC-костинга, ключевые драйверы затрат и структуру энергопотребления на производстве. На основе проведенного анализа разработаны рекомендации для предприятий различных масштабов (крупных, средних, малых) по внедрению ABC-костинга и сопутствующих цифровых решений. В заключение обобщены результаты и представлен прогноз развития методов учета затрат с учетом влияния искусственного интеллекта, блокчейна и ESG-требований на систему управления затратами в металлургии. Полученные результаты могут быть использованы для повышения экономической эффективности металлургических предприятий и разработки стратегий снижения затрат в контексте индустрии 4.0 и устойчивого развития.

The article presents methodological approaches to cost accounting and analysis in the metallurgical industry with an emphasis on the introduction of Activity-Based Costing (ABC-costing) as a key method. The hypothesis is formulated that the use of ABC-costing, integrated with digital technologies and taking into account environmental factors, can significantly improve the cost management efficiency of metallurgical enterprises. The analysis of the global experience of using ABC-costing in metallurgy in leading countries (China, Germany, USA) and the quantitative effects of its implementation (cost reduction, productivity growth) is carried out. The impact of digitalization (Big Data, IoT, AI, ERP systems) on the cost accounting system in the industry is considered based on real-world cases demonstrating cost reduction and process optimization. The analysis of sustainable development factors (ESG) has been expanded: metrics of co₂ emissions, energy efficiency and waste disposal have been taken into account, examples of the introduction of "green" technologies by major metallurgical companies (ArcelorMittal, ThyssenKrupp, etc.) and accounting for environmental costs have been given. For clarity, diagrams have been added illustrating the dynamics of cost before and after the introduction of ABC costing, key cost drivers and the structure of energy consumption in production. Based on the analysis, recommendations have been developed for enterprises of various scales (large, medium, small) on the implementation of ABC-costing and related digital solutions. In conclusion, the results are summarized and a forecast for the development of cost accounting methods is presented, taking into account the impact of artificial intelligence, blockchain and ESG requirements on the cost management system in metallurgy. The results obtained can be used to increase the economic efficiency of metallurgical enterprises and develop cost reduction strategies in the context of industry 4.0 and sustainable development.

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The authors declare that there are no conflicts of interest present.