卷烟生产基于MES的成本管理系统设计研究

发布时间：2018-01-14 12:07

本文关键词：卷烟生产基于MES的成本管理系统设计研究　出处：《云南大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着昆明卷烟厂易地技改项目的推进,将不断提高生产线自动化程度和引进先进的企业级管理信息系统(如ERP等),但ERP系统主要是针对企业资源计划,它不能全面、实时、准确地反映当前生产现场的状态信息、物耗信息和成本信息等生产数据。同时,现有的现场底层控制系统也不能将即时生产信息传给上层ERP管理系统。这种”信息孤岛”成了昆明卷烟厂未来ERP等上层管理系统顺利实施的瓶颈,企业难以对生产实时跟踪,导致企业上层计划缺乏有效的下层实时信息支持、下层控制环节缺乏上层优化的协调管理,无法有效实时的控制物耗,管理生产成本。针对上述问题,本方案以红云红河集团昆明卷烟厂新厂房为设计目标环境,运用现代成本管理理论及先进成熟的信息技术,结合卷烟制造企业的生产成本管理特性,研究设计基于标准成本制度面向MES的车间成本管理系统。以现代管理理论结合卷烟制造企业的生产管理特性围绕车间生产活动中人、机、料、法、环五要素进行分析,科学、合理地设置成本归结中心及成本归属对象；预测企业目标成本,制定切实可行的成本计划；通过提取MES各子系统及其它系统的成本核算数据,对构成成本的要素进行归集、分配,方便、快捷、准确地实现车间成本管理,提高车间成本核算的工作效率,为车间对机台班组的绩效考核提供有效依据；通过对MES数据采集系统提供的实时关键物耗数据进行科学分析,预测成本变化趋势,与企业ERP提供的标准成本中同类指标进行对比,将产生的差异信息作为成本控制的数据依据及时反馈给MES的相关模块,最终实现成本控制由事后分析处理到事中分析控制；将实际成本与标准成本对比,找出成本差异的主要原因,达到降低成本之目的。
[Abstract]:With the Kunming cigarette factory technical innovation project will continue to improve the degree of automation of production line and the introduction of advanced enterprise management information system (such as ERP), but the ERP system is mainly for enterprise resource planning, it is not comprehensive, real-time, accurately reflect the current state of information production, material consumption and cost information information such as production data. At the same time, the existing site bottom control system can real-time production information transmitted to the ERP management system. The "information island" has become the bottleneck of Kunming cigarette factory future ERP upper management system implementation, enterprise production is difficult to track in real time, leading to the planning lack of effective lower real-time information support, lack of coordination and management of the upper and lower control link optimization, unable to control the effective time consumption and production cost management. Aiming at the above problems, the solutions to the HongYunHongHe The new factory building of Kunming cigarette factory is designed as the target environment. Based on the modern cost management theory and the advanced and mature information technology, combined with the production cost management characteristics of cigarette manufacturing enterprises, the workshop cost management system for MES based on standard cost system is researched and designed.
In the modern management theory combined with the production management characteristics of cigarette manufacturing enterprises around the production activity in human, machine, material, method, ring five elements of analysis, scientific, reasonably set up cost center and cost of ownership attribute object; prediction of target cost in enterprises, formulate feasible cost plan; through cost accounting data extraction MES respectively. System and other systems, collection, to constitute the elements of cost allocation, convenient, fast and accurate implementation of the cost management of the workshop, the workshop cost accounting to improve work efficiency, provide an effective basis for the performance evaluation of machine workshop team; the key is provided by real-time MES data acquisition system for the consumption data of scientific analysis cost forecast trends, the standard cost to provide enterprises with ERP similar indexes were compared, the difference information will be produced as cost control according to the number of basis in reverse The relevant modules are fed to MES, and ultimately realize cost control from post process analysis to event analysis control. Compare the actual cost with the standard cost, find out the main reason of cost difference, and achieve the purpose of reducing cost.

【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：TP311.52;F275.3;F426.8

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