發(fā)布時間：2018-03-22 15:33

  本文選題：成本管理　切入點：數(shù)據(jù)挖掘　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：成本管理是一個復(fù)雜的系統(tǒng)工程。目前煤炭企業(yè)成本管理方法落后,大都還停留在事后核算與反映的階段、缺乏定量化方法,并且成本數(shù)據(jù)信息隔離,使得成本管理陷入了一種“只見森林不見樹木”的困境。因此,構(gòu)建煤炭企業(yè)集成化的成本管理系統(tǒng),并結(jié)合智能化技術(shù)將企業(yè)海量的成本數(shù)據(jù)信息轉(zhuǎn)化為知識信息,實現(xiàn)企業(yè)多維度多層次的分析與精細化的管理,是煤炭企業(yè)自身發(fā)展和保持市場競爭力的必然要求。 針對目前成本管理與數(shù)據(jù)挖掘相結(jié)合的問題。本文在全面學(xué)習(xí)國內(nèi)外成本管理和數(shù)據(jù)挖掘理論與方法的基礎(chǔ)上,將決策樹和多目標進化算法引入到企業(yè)成本管理,以福建煤電股份有限公司實踐為背景,應(yīng)用系統(tǒng)的整體性、多目標綜合控制與優(yōu)化的思想,將多學(xué)科知識相融合來研究相關(guān)關(guān)鍵問題。 首先,論文構(gòu)建了基于數(shù)據(jù)挖掘的煤炭企業(yè)成本管理多維度多層次模型,將成本管理系統(tǒng)與ERP/MES間的信息集成,通過對成本數(shù)據(jù)進行ETL處理確保了成本數(shù)據(jù)的可靠性和準確性,并介紹了如何在該模型的基礎(chǔ)上實施對企業(yè)的成本管理和完成具體職能。其次,論文結(jié)合案例企業(yè)成本管理現(xiàn)狀和需求,提出了成本管理系統(tǒng)設(shè)計與實現(xiàn)方案,推動了企業(yè)自動化、智能化和信息化的進程。最后,本文重點介紹了數(shù)據(jù)挖掘模塊的研究與實現(xiàn),利用決策樹算法對成本差異數(shù)據(jù)進行數(shù)據(jù)挖掘,探索影響成本差異的各種因素,并對生產(chǎn)資源調(diào)度進行數(shù)學(xué)建模,得到了生產(chǎn)質(zhì)量—效率—成本控制的多目標集對聯(lián)系度模型,利用NSGA-Ⅱ算法求解該多目標優(yōu)化問題,優(yōu)化結(jié)果在很大程度上消除不同指標間的耦合,提高生產(chǎn)資源規(guī)劃和生產(chǎn)組別選擇過程的科學(xué)性和柔性,對提高企業(yè)成本決策合理性、配置生產(chǎn)資源優(yōu)化性具有現(xiàn)實意義。
[Abstract]:Cost management is a complex system engineering. At present, the cost management methods of coal enterprises are backward, most of them are still in the stage of post-accounting and reflection, lack of quantitative methods, and cost data information isolation. Therefore, the integrated cost management system of coal enterprises is constructed, and combined with intelligent technology, the massive cost data information of enterprises is transformed into knowledge information. It is necessary for coal enterprises to develop themselves and maintain market competitiveness to realize multi-dimensional and multi-level analysis and meticulous management. Aiming at the problem of combining cost management with data mining, this paper introduces decision tree and multi-objective evolutionary algorithm into enterprise cost management on the basis of studying the theory and method of cost management and data mining at home and abroad. Based on the practice of Fujian Coal and Power Co., Ltd., applying the idea of system integrity, multi-objective comprehensive control and optimization, this paper studies the key problems related to the integration of multidisciplinary knowledge. Firstly, the multi-dimensional and multi-level model of cost management in coal enterprises based on data mining is constructed. The cost management system is integrated with ERP/MES information, and the reliability and accuracy of cost data are ensured by ETL processing of cost data. It also introduces how to carry out the cost management and accomplish the specific functions on the basis of the model. Secondly, the paper puts forward the design and implementation scheme of the cost management system based on the current situation and demand of the cost management of the case enterprises. Finally, this paper introduces the research and implementation of data mining module, and uses decision tree algorithm to mine the cost difference data. This paper explores the various factors that affect the cost difference, and models the scheduling of production resources, and obtains the multi-objective set pair connection degree model of production quality-efficiency-cost control. NSGA- 鈪，

本文編號：1649271