本文關(guān)鍵詞： 工藝成本 特征 智能計(jì)算 工序 成本估算　出處：《大連交通大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：現(xiàn)代企業(yè)正在經(jīng)歷激烈的市場(chǎng)競(jìng)爭(zhēng)，市場(chǎng)需求的不斷變化以及技術(shù)創(chuàng)新、世界貿(mào)易和經(jīng)濟(jì)全球化的發(fā)展，使產(chǎn)品具有越來(lái)越短的生命周期和越來(lái)越快的研發(fā)速度。進(jìn)行成本估算與控制，能有效減少人力、物力和財(cái)力上不必要的浪費(fèi)，提高企業(yè)甚至整個(gè)制造業(yè)的技術(shù)水平。 本文從成本精細(xì)化管理的角度，結(jié)合我國(guó)企業(yè)發(fā)展時(shí)間短，基礎(chǔ)數(shù)據(jù)、人力、物力和財(cái)力均不充足的實(shí)際情況，利用成本會(huì)計(jì)學(xué)理論、企業(yè)資源計(jì)劃理論和計(jì)算機(jī)技術(shù)，以機(jī)車(chē)車(chē)軸和主、從動(dòng)齒輪為例，提出基于特征與智能計(jì)算的工藝成本估算方法。相對(duì)快速準(zhǔn)確的估算產(chǎn)品成本，對(duì)提高企業(yè)的競(jìng)爭(zhēng)力，改善企業(yè)生產(chǎn)環(huán)境具有深遠(yuǎn)的意義。 文章首先論述了課題的研究背景、目的及意義，，成本計(jì)算的研究現(xiàn)狀及其存在的問(wèn)題等。接下來(lái)論述了工藝成本估算的基本定義和基于工序的工藝成本估算的計(jì)算流程，介紹了智能計(jì)算的方法、特點(diǎn)和產(chǎn)品特征的定義，闡述了基于特征與智能計(jì)算的工藝成本估算流程、成本特征模型、模糊集合、模糊隸屬函數(shù)和模糊關(guān)系的表示方法、粗集理論及其基本思想和神經(jīng)網(wǎng)絡(luò)的基本模型。通過(guò)對(duì)基于工序的工藝成本估算方法進(jìn)行了研究，用以作為基于特征與智能計(jì)算的工藝成本估算仿真和預(yù)測(cè)的依據(jù)。然后建立了特征—工藝成本模型，應(yīng)用模糊理論的方法，消除工藝成本特征模型的模糊性。對(duì)工藝成本特征模型中不完整、不精確的數(shù)據(jù)預(yù)處理，進(jìn)行特征屬性的重要性分析及化簡(jiǎn)并用MATLAB實(shí)現(xiàn)程序化。最后總結(jié)了應(yīng)用MBTAB—BP神經(jīng)網(wǎng)絡(luò)編程時(shí)容易遇到的問(wèn)題。通過(guò)MATLAB神經(jīng)網(wǎng)絡(luò)編程實(shí)現(xiàn)模型的仿真和預(yù)測(cè)，并對(duì)不同參數(shù)的BP網(wǎng)絡(luò)程序進(jìn)行比較，最終使得到的預(yù)測(cè)結(jié)果能夠達(dá)到較高的精度，滿足工藝成本估算的需要。
[Abstract]:Modern enterprises are experiencing fierce market competition, changing market demand, technological innovation, the development of world trade and economic globalization. The cost estimation and control can effectively reduce the unnecessary waste of manpower, material and financial resources, and improve the technological level of the enterprise and even the whole manufacturing industry. In this paper, from the angle of cost fine management, combined with the fact that the development time of our country's enterprises is short, the basic data, manpower, material resources and financial resources are not sufficient, we make use of the theory of cost accounting, the theory of enterprise resource planning and the computer technology. Taking locomotive axles and main and slave gears as examples, a process cost estimation method based on feature and intelligent calculation is put forward. It is of great significance to estimate product cost quickly and accurately to improve the competitiveness of enterprises and improve the production environment of enterprises. This paper first discusses the research background, purpose and significance of the subject, the current research situation and existing problems of cost calculation, and then discusses the basic definition of process cost estimation and the calculation flow of process cost estimation based on working procedure. This paper introduces the method, characteristics and definition of product features of intelligent computing, and expounds the process flow of process cost estimation, cost feature model, fuzzy set, fuzzy membership function and fuzzy relation representation method based on feature and intelligent calculation. The rough set theory, its basic idea and the basic model of neural network are studied, and the process cost estimation method based on working procedure is studied. It is used as the basis for the simulation and prediction of process cost estimation based on feature and intelligent computing. Then the feature-process cost model is established and the fuzzy theory method is applied. Eliminate the fuzziness of the process cost feature model. Pretreatment of incomplete and inaccurate data in the process cost feature model, The importance of feature attributes is analyzed and simplified and programmed with MATLAB. Finally, the problems encountered in programming with MBTAB-BP neural network are summarized. The simulation and prediction of the model are realized by MATLAB neural network programming. By comparing the BP network program with different parameters, the predicted results can achieve high accuracy and meet the needs of process cost estimation.
【學(xué)位授予單位】：大連交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：TH16;F406.72

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