本文選題：生產(chǎn)成本狀態(tài) + 動(dòng)態(tài)成本分析��； 參考：《系統(tǒng)工程》2014年06期

【摘要】：面向訂單生產(chǎn)的鋼鐵企業(yè)由于品種多、工藝復(fù)雜,不同產(chǎn)品、生產(chǎn)工序的實(shí)際成本構(gòu)成要素是不同的,因此在實(shí)際產(chǎn)品成本的形成過(guò)程中存在復(fù)雜多樣的產(chǎn)品生產(chǎn)成本構(gòu)成狀態(tài),如何對(duì)其分析,并根據(jù)成本控制指標(biāo)進(jìn)行多維度成本控制是企業(yè)實(shí)現(xiàn)精細(xì)化成本事中管理的關(guān)鍵。提出基于控制和構(gòu)成維度的生產(chǎn)成本狀態(tài)描述方法,實(shí)現(xiàn)從多維度、多特征的角度對(duì)成本狀態(tài)進(jìn)行描述。建立基于K-means成本狀態(tài)分析模型,通過(guò)對(duì)初始聚類中心、成本狀態(tài)聚類距離的設(shè)計(jì),提高了聚類結(jié)果的精度,實(shí)現(xiàn)了依據(jù)目標(biāo)成本、標(biāo)準(zhǔn)成本、質(zhì)量特征等對(duì)產(chǎn)品、作業(yè)等成本狀態(tài)的量化分類。最后通過(guò)實(shí)例驗(yàn)證了該方法具有較高的分類精度,為面向?qū)嶋H生產(chǎn)作業(yè)在成本狀態(tài)很難量化控制情況下,準(zhǔn)確進(jìn)行動(dòng)態(tài)生產(chǎn)成本分析提供方法支持。
[Abstract]:Due to the variety of products, the complexity of the process, the actual cost components of the production process are different because of the variety and complexity of the iron and steel enterprises for the order-oriented production. Therefore, there are complicated and diverse product cost components in the forming process of actual product cost. How to analyze it and how to carry out multi-dimensional cost control according to the cost control index is the key for enterprises to realize fine cost management. A method of describing production cost state based on control and component dimension is proposed to describe the cost state from the angle of multi-dimension and multi-feature. The cost state analysis model based on K-means is established. By designing the initial clustering center and the cost state clustering distance, the accuracy of the clustering results is improved, and the products are realized according to the target cost, standard cost, quality characteristics, etc. Quantitative classification of cost states such as activities. Finally, a practical example is given to verify that the method has a high classification accuracy, which provides a method support for accurate dynamic production cost analysis under the condition that the cost state is difficult to be quantitatively controlled.
【作者單位】： 大連理工大學(xué)管理與經(jīng)濟(jì)學(xué)部;東北特殊鋼集團(tuán)撫順特殊鋼股份有限公司財(cái)務(wù)部;
【基金】：國(guó)家自然科學(xué)基金資助項(xiàng)目(71172137;61034003) 國(guó)家科技支撐計(jì)劃項(xiàng)目(2012BAF10B10)
【分類號(hào)】：F426.31;F406.72

【參考文獻(xiàn)】

相關(guān)期刊論文 前7條

1 李凡 ,韓明紅 ,鄧家y，

本文編號(hào)：1800027