According to practical application in Handan Iron and Steel Co, value chain system rounding core work flow is discussed, cost management mode is analyzed also, and necessary improvements are proposed.

• 围绕核心业务流程的价值链体系，根锯邯钢的具体应用进行了分析；本文还对邯钢成本管理模式进行了分析，提出了改进的方向。