Abstract
In this research, the business analysis is performed with the market environment of iron recycling industry based on accounting data. Since steel-manufacture materials are low grade stabilization, if an electric furnace steel company raises productivity, profits will be on the increase. However, since the whole company try to expand their share, it leads to excessive competition, and the selling price of the small bar steel falls to severe level a product is falling. Electric furnace steel enterprise has not only produce steel but also the role of iron recycling. concerned with the increasing amount of steel stockpiles, management of electric steel enterprise should be improved for social needs.
