本文關(guān)鍵詞：卷煙生產(chǎn)基于MES的成本管理系統(tǒng)設(shè)計(jì)研究　出處：《云南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： MES 信息孤島 標(biāo)準(zhǔn)成本制度 車間成本管理

【摘要】：隨著昆明卷煙廠易地技改項(xiàng)目的推進(jìn),將不斷提高生產(chǎn)線自動(dòng)化程度和引進(jìn)先進(jìn)的企業(yè)級(jí)管理信息系統(tǒng)(如ERP等),但ERP系統(tǒng)主要是針對(duì)企業(yè)資源計(jì)劃,它不能全面、實(shí)時(shí)、準(zhǔn)確地反映當(dāng)前生產(chǎn)現(xiàn)場的狀態(tài)信息、物耗信息和成本信息等生產(chǎn)數(shù)據(jù)。同時(shí),現(xiàn)有的現(xiàn)場底層控制系統(tǒng)也不能將即時(shí)生產(chǎn)信息傳給上層ERP管理系統(tǒng)。這種”信息孤島”成了昆明卷煙廠未來ERP等上層管理系統(tǒng)順利實(shí)施的瓶頸,企業(yè)難以對(duì)生產(chǎn)實(shí)時(shí)跟蹤,導(dǎo)致企業(yè)上層計(jì)劃缺乏有效的下層實(shí)時(shí)信息支持、下層控制環(huán)節(jié)缺乏上層優(yōu)化的協(xié)調(diào)管理,無法有效實(shí)時(shí)的控制物耗,管理生產(chǎn)成本。針對(duì)上述問題,本方案以紅云紅河集團(tuán)昆明卷煙廠新廠房為設(shè)計(jì)目標(biāo)環(huán)境,運(yùn)用現(xiàn)代成本管理理論及先進(jìn)成熟的信息技術(shù),結(jié)合卷煙制造企業(yè)的生產(chǎn)成本管理特性,研究設(shè)計(jì)基于標(biāo)準(zhǔn)成本制度面向MES的車間成本管理系統(tǒng)。 以現(xiàn)代管理理論結(jié)合卷煙制造企業(yè)的生產(chǎn)管理特性圍繞車間生產(chǎn)活動(dòng)中人、機(jī)、料、法、環(huán)五要素進(jìn)行分析,科學(xué)、合理地設(shè)置成本歸結(jié)中心及成本歸屬對(duì)象；預(yù)測企業(yè)目標(biāo)成本,制定切實(shí)可行的成本計(jì)劃；通過提取MES各子系統(tǒng)及其它系統(tǒng)的成本核算數(shù)據(jù),對(duì)構(gòu)成成本的要素進(jìn)行歸集、分配,方便、快捷、準(zhǔn)確地實(shí)現(xiàn)車間成本管理,提高車間成本核算的工作效率,為車間對(duì)機(jī)臺(tái)班組的績效考核提供有效依據(jù)；通過對(duì)MES數(shù)據(jù)采集系統(tǒng)提供的實(shí)時(shí)關(guān)鍵物耗數(shù)據(jù)進(jìn)行科學(xué)分析,預(yù)測成本變化趨勢,與企業(yè)ERP提供的標(biāo)準(zhǔn)成本中同類指標(biāo)進(jìn)行對(duì)比,將產(chǎn)生的差異信息作為成本控制的數(shù)據(jù)依據(jù)及時(shí)反饋給MES的相關(guān)模塊,最終實(shí)現(xiàn)成本控制由事后分析處理到事中分析控制；將實(shí)際成本與標(biāo)準(zhǔn)成本對(duì)比,找出成本差異的主要原因,達(dá)到降低成本之目的。
[Abstract]:With the Kunming cigarette factory technical innovation project will continue to improve the degree of automation of production line and the introduction of advanced enterprise management information system (such as ERP), but the ERP system is mainly for enterprise resource planning, it is not comprehensive, real-time, accurately reflect the current state of information production, material consumption and cost information information such as production data. At the same time, the existing site bottom control system can real-time production information transmitted to the ERP management system. The "information island" has become the bottleneck of Kunming cigarette factory future ERP upper management system implementation, enterprise production is difficult to track in real time, leading to the planning lack of effective lower real-time information support, lack of coordination and management of the upper and lower control link optimization, unable to control the effective time consumption and production cost management. Aiming at the above problems, the solutions to the HongYunHongHe The new factory building of Kunming cigarette factory is designed as the target environment. Based on the modern cost management theory and the advanced and mature information technology, combined with the production cost management characteristics of cigarette manufacturing enterprises, the workshop cost management system for MES based on standard cost system is researched and designed.
In the modern management theory combined with the production management characteristics of cigarette manufacturing enterprises around the production activity in human, machine, material, method, ring five elements of analysis, scientific, reasonably set up cost center and cost of ownership attribute object; prediction of target cost in enterprises, formulate feasible cost plan; through cost accounting data extraction MES respectively. System and other systems, collection, to constitute the elements of cost allocation, convenient, fast and accurate implementation of the cost management of the workshop, the workshop cost accounting to improve work efficiency, provide an effective basis for the performance evaluation of machine workshop team; the key is provided by real-time MES data acquisition system for the consumption data of scientific analysis cost forecast trends, the standard cost to provide enterprises with ERP similar indexes were compared, the difference information will be produced as cost control according to the number of basis in reverse The relevant modules are fed to MES, and ultimately realize cost control from post process analysis to event analysis control. Compare the actual cost with the standard cost, find out the main reason of cost difference, and achieve the purpose of reducing cost.

【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：TP311.52;F275.3;F426.8

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