本文選題：標(biāo)準(zhǔn)成本 + 加工時(shí)間��； 參考：《大連理工大學(xué)》2015年碩士論文

【摘要】：隨著全球經(jīng)濟(jì)一體化的到來及高新技術(shù)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(chǎn)能過剩、勞動(dòng)力成本上升、下游需求減弱、鋼材價(jià)格大幅下跌等情況的出現(xiàn),導(dǎo)致企業(yè)利潤率不斷降低。如何根據(jù)自身的生產(chǎn)能力和品種結(jié)構(gòu)對內(nèi)部成本進(jìn)行控制,是企業(yè)在市場競爭中取得優(yōu)勢的關(guān)鍵。而企業(yè)內(nèi)部成本控制的關(guān)鍵是標(biāo)準(zhǔn)成本,由于產(chǎn)品品種的多樣性以及加工工藝過程的復(fù)雜性,使得所耗費(fèi)用種類繁多、產(chǎn)品的成本構(gòu)成千差萬別,標(biāo)準(zhǔn)成本也需要進(jìn)行細(xì)化制定,故研究鋼鐵企業(yè)標(biāo)準(zhǔn)成本制定具有重要意義。本文在研究鋼鐵企業(yè)生產(chǎn)流程特點(diǎn)和生產(chǎn)成本構(gòu)成的基礎(chǔ)上,分析了鋼鐵企業(yè)的標(biāo)準(zhǔn)成本制定現(xiàn)狀,找出了標(biāo)準(zhǔn)成本制定目前存在的問題,提出了一套完整的標(biāo)準(zhǔn)成本計(jì)算方法,為實(shí)現(xiàn)面向生產(chǎn)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(biāo)準(zhǔn)成本制定方法。針對復(fù)雜生產(chǎn)過程中,標(biāo)準(zhǔn)成本制定與產(chǎn)品質(zhì)量和加工效率要求相脫離而導(dǎo)致標(biāo)準(zhǔn)成本控制能力弱的問題,提出了基于時(shí)間與費(fèi)用關(guān)系的標(biāo)準(zhǔn)成本優(yōu)化方法。以產(chǎn)品標(biāo)準(zhǔn)成本最小及實(shí)際標(biāo)準(zhǔn)加工時(shí)間與理想標(biāo)準(zhǔn)加工時(shí)間之差最小為目標(biāo)函數(shù),產(chǎn)品質(zhì)量要求、作業(yè)成本為約束條件,建立計(jì)算標(biāo)準(zhǔn)成本數(shù)學(xué)模型。并根據(jù)歷史數(shù)據(jù)采用K-means聚類算法對每項(xiàng)資源的消耗值進(jìn)行計(jì)算,采用多元線性回歸分析對工序加工時(shí)間進(jìn)行擬合,提高了標(biāo)準(zhǔn)成本制定的準(zhǔn)確性與合理性。研究基于空間劃分改進(jìn)蟻群的模型求解算法。建立空間劃分的蟻群搜索策略及動(dòng)態(tài)的螞蟻分配策略,克服了算法早熟收斂。并利用經(jīng)典tsp多目標(biāo)優(yōu)化問題對算法進(jìn)行測試,并與現(xiàn)階段三種性能較好的典型的多目標(biāo)蟻群算法進(jìn)行對比,表明改進(jìn)蟻群算法的精度優(yōu)于后者。最后以某企業(yè)的實(shí)際成本數(shù)據(jù)為例,進(jìn)行算法對比測試,并將上述方法與企業(yè)目前采用的標(biāo)準(zhǔn)成本制定方法進(jìn)行對比,驗(yàn)證該方法在降低標(biāo)準(zhǔn)成本、節(jié)約生產(chǎn)加工時(shí)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(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.31

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本文編號：1901572