本文選題：標準成本 + 加工時間��； 參考：《大連理工大學》2015年碩士論文

【摘要】：隨著全球經濟一體化的到來及高新技術的迅猛發(fā)展,鋼鐵企業(yè)的制造環(huán)境也在發(fā)生著巨大的變化。產能過剩、勞動力成本上升、下游需求減弱、鋼材價格大幅下跌等情況的出現(xiàn),導致企業(yè)利潤率不斷降低。如何根據(jù)自身的生產能力和品種結構對內部成本進行控制,是企業(yè)在市場競爭中取得優(yōu)勢的關鍵。而企業(yè)內部成本控制的關鍵是標準成本,由于產品品種的多樣性以及加工工藝過程的復雜性,使得所耗費用種類繁多、產品的成本構成千差萬別,標準成本也需要進行細化制定,故研究鋼鐵企業(yè)標準成本制定具有重要意義。本文在研究鋼鐵企業(yè)生產流程特點和生產成本構成的基礎上,分析了鋼鐵企業(yè)的標準成本制定現(xiàn)狀,找出了標準成本制定目前存在的問題,提出了一套完整的標準成本計算方法,為實現(xiàn)面向生產作業(yè)的成本精益管控提供方法支持。研究基于作業(yè)的標準成本制定方法。針對復雜生產過程中,標準成本制定與產品質量和加工效率要求相脫離而導致標準成本控制能力弱的問題,提出了基于時間與費用關系的標準成本優(yōu)化方法。以產品標準成本最小及實際標準加工時間與理想標準加工時間之差最小為目標函數(shù),產品質量要求、作業(yè)成本為約束條件,建立計算標準成本數(shù)學模型。并根據(jù)歷史數(shù)據(jù)采用K-means聚類算法對每項資源的消耗值進行計算,采用多元線性回歸分析對工序加工時間進行擬合,提高了標準成本制定的準確性與合理性。研究基于空間劃分改進蟻群的模型求解算法。建立空間劃分的蟻群搜索策略及動態(tài)的螞蟻分配策略,克服了算法早熟收斂。并利用經典tsp多目標優(yōu)化問題對算法進行測試,并與現(xiàn)階段三種性能較好的典型的多目標蟻群算法進行對比,表明改進蟻群算法的精度優(yōu)于后者。最后以某企業(yè)的實際成本數(shù)據(jù)為例,進行算法對比測試,并將上述方法與企業(yè)目前采用的標準成本制定方法進行對比,驗證該方法在降低標準成本、節(jié)約生產加工時間方面具有較好的效果。
[Abstract]:With the advent of global economic integration and the rapid development of high and new technology, the manufacturing environment of iron and steel enterprises is also undergoing tremendous changes. Overcapacity, rising labour costs, weaker downstream demand and a sharp fall in steel prices have led to falling profit margins. How to control internal cost according to its own production capacity and variety structure is the key for enterprises to gain advantages in market competition. The key to internal cost control is the standard cost. Because of the variety of products and the complexity of processing process, the cost of products is very different. Standard cost also needs to be refined, so it is of great significance to study the standard cost of iron and steel enterprises. On the basis of studying the characteristics of production process and the composition of production cost in iron and steel enterprises, this paper analyzes the present situation of standard cost formulation in iron and steel enterprises, and finds out the problems existing in the establishment of standard cost. A complete set of standard cost calculation methods is proposed to support the implementation of cost lean management for production activities. This paper studies the method of establishing standard cost based on activity. In order to solve the problem that standard cost formulation is divorced from the requirement of product quality and processing efficiency in complex production process, the standard cost control ability is weak, and a standard cost optimization method based on the relationship between time and cost is proposed. Taking the minimum product standard cost and the difference between actual standard processing time and ideal standard processing time as objective function, product quality requirement and activity cost as constraint condition, the mathematical model of calculating standard cost is established. According to the historical data, the K-means clustering algorithm is used to calculate the consumption of each resource, and the multivariate linear regression analysis is used to fit the working procedure processing time, which improves the accuracy and rationality of the standard cost formulation. An improved ant colony model solving algorithm based on space partition is studied. An ant colony search strategy and a dynamic ant allocation strategy are established to overcome the premature convergence of the algorithm. The classical tsp multi-objective optimization problem is used to test the algorithm, and compared with three typical multi-objective ant colony algorithms with better performance at present, it shows that the precision of the improved ant colony algorithm is better than that of the latter. Finally, taking the actual cost data of a certain enterprise as an example, an algorithm comparison test is carried out, and the above method is compared with the standard cost formulation method currently adopted by the enterprise to verify that the method is reducing the standard cost. Saving production and processing time has a better effect.
【學位授予單位】：大連理工大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.31

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本文編號：1901572