【摘要】：針對能耗產(chǎn)品全生命周期成本(Life Cycle Cost, LCC)估算中涉及的數(shù)據(jù)種類多、成本分類和估算方法復(fù)雜、缺失數(shù)據(jù)的預(yù)測、系統(tǒng)集成和數(shù)據(jù)處理技術(shù)復(fù)雜等問題,提出了面向能耗產(chǎn)品的LCC估算系統(tǒng)的總體框架和關(guān)鍵技術(shù)。通過傳統(tǒng)成本會(huì)計(jì)、數(shù)據(jù)倉庫、神經(jīng)網(wǎng)絡(luò)等理論和方法,結(jié)合某工業(yè)變壓器企業(yè),開發(fā)了面向變壓器的LCC估算系統(tǒng),進(jìn)行了初步驗(yàn)證。 第一章闡述了LCC的研究背景,指出了對能耗產(chǎn)品進(jìn)行LCC估算的研究意義,并回顧了LCC理論和數(shù)據(jù)管理的國內(nèi)外研究及應(yīng)用現(xiàn)狀。在此基礎(chǔ)上,分析了目前LCC研究中的不足之處,提出了本文的研究內(nèi)容和結(jié)構(gòu)。 第二章分析了面向能耗產(chǎn)品的LCC概念構(gòu)成和LCC估算業(yè)務(wù)流程,基于4個(gè)系統(tǒng)設(shè)計(jì)目標(biāo)提出了面向能耗產(chǎn)品的LCC估算系統(tǒng)的估算模型、集成框架、支持技術(shù)及3個(gè)關(guān)鍵技術(shù)。 第三章分析了傳統(tǒng)成本會(huì)計(jì)中成本對象、成本分類、成本歸集和分配以及作業(yè)成本法的概念,指出傳統(tǒng)成本會(huì)計(jì)的局限性。研究了能耗產(chǎn)品的LCC分類,提出了基于資源成本庫和生命周期BOM(Bill of Material,物料清單)/BOP (Bill of Process,作業(yè)清單)的作業(yè)成本估算法,并分析了各成本項(xiàng)的估算方法,LCC估算的數(shù)據(jù)需求與來源。 第四章分析了數(shù)據(jù)倉庫的概念、特點(diǎn)和組成,提出了面向能耗產(chǎn)品的LCC估算系統(tǒng)的數(shù)據(jù)組織、數(shù)據(jù)倉庫環(huán)境與數(shù)據(jù)處理流程,并利用MS SQL Server2005建立了數(shù)據(jù)倉庫。 第五章提出了基于“故障產(chǎn)品基數(shù)集合”的零部件故障率計(jì)算流程以及基于神經(jīng)網(wǎng)絡(luò)的零部件故障率預(yù)測模型,并針對某工業(yè)變壓器企業(yè)的實(shí)際情況進(jìn)行實(shí)例驗(yàn)證。進(jìn)行了基于情景分析法的不確定度分析和基于斯皮爾曼相關(guān)系數(shù)法的敏感性分析。 第六章介紹了系統(tǒng)開發(fā)的相關(guān)技術(shù),并以某工業(yè)變壓器企業(yè)為對象,開發(fā)了面向變壓器的LCC估算系統(tǒng)。 第七章總結(jié)了論文的主要內(nèi)容和創(chuàng)新點(diǎn),并對后續(xù)的研究工作進(jìn)行了展望。
[Abstract]:In order to solve the problems such as the variety of data, the complexity of cost classification and estimation methods, the prediction of missing data, the complexity of system integration and data processing technology, etc. The general framework and key technologies of LCC estimation system for energy consumption products are presented. Through the traditional cost accounting, data warehouse, neural network and other theories and methods, combined with a certain industrial transformer enterprise, a transformer oriented LCC estimation system is developed, and the preliminary verification is carried out. The first chapter describes the research background of LCC, points out the significance of LCC estimation of energy consumption products, and reviews the domestic and international research and application status of LCC theory and data management. On this basis, the deficiency of LCC research is analyzed, and the research content and structure of this paper are put forward. In the second chapter, the concept composition of LCC and the LCC estimation business flow are analyzed. Based on the four system design objectives, the estimation model, integrated framework, support technology and three key technologies of the LCC estimation system for energy consumption products are proposed. The third chapter analyzes the concepts of cost object, cost classification, cost collection and distribution, and activity-based costing in traditional cost accounting, and points out the limitations of traditional cost accounting. In this paper, the LCC classification of energy consumption products is studied, and an activity cost estimation method based on resource cost base and lifecycle BOM (Bill of Material, bill of materials / BOP (Bill of Process, activity list is proposed. The estimation methods of each cost item, the data demand and source of LCC estimation are analyzed. In chapter 4, the concept, characteristics and composition of data warehouse are analyzed, and the data organization, data warehouse environment and data processing flow of LCC estimation system for energy consumption products are put forward, and the data warehouse is established by MS SQL Server2005. In the fifth chapter, the calculation flow of failure rate of parts based on "base number set of fault products" and the prediction model of failure rate of parts based on neural network are presented, and an example is given to verify the actual situation of a certain industrial transformer enterprise. Uncertainty analysis based on scenario analysis and sensitivity analysis based on Spelman correlation coefficient method are carried out. The sixth chapter introduces the related technology of the system development, and taking an industrial transformer enterprise as the object, develops the transformer oriented LCC estimation system. The seventh chapter summarizes the main contents and innovations of the paper, and prospects the future research work.
【學(xué)位授予單位】：浙江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F234.2;TP311.13

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