Methodological aspects of cost accounting and analysis in metallurgy: the impact of technology, energy and raw materials

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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