基于灰色关联分析的成本指标评价模型研究

发布时间：2018-03-07 06:05

本文选题：成本控制即时化　切入点：灰色关联分析法　出处：《武汉理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国加入WTO、WHO,中国烟草企业面临了巨大的压力与挑战，，不断控制生产成本获取企业最大利润成了烟草企业普遍关注的问题。然而目前的成本管理方法大都用文字描述控制策略或是用基本的量化公式进行问题分析,大都缺乏智能的信息化管理系统无法让成本管理朝着精细化、数字化、智能化的方向发展。本文以某卷烟厂生产数据为例，采用灰色关联分析法对卷烟生产过程中的成本影响因素进行分析，明确了主要影响因素及主要因素所占的比重，给成本控制管理提供了改进的方向，并在此基础上实现了成本控制即时化系统。本文主要的研究成果为：（1）建立生产指标评价体系。本文选取了卷烟制造中人们普遍关注的生产指标数据为研究对象，运用灰色关联分析理论对生产数据进行了研究，找到影响生产指标的关键因素，建立了生产指标评价体系。（2）对灰色关联分析方法进行了改进。灰色关联分析方法在计算时存在一定的缺陷，本文主要对灰色关联分析方法的分辨系数、数据无量纲化方法和计算关联度均值化方面进行了分析并提出了相应改进，然后又比较了多元回归与灰色关联分析方法在处理多因素问题之间的优劣。（3）基于灰色关联分析的成本指标评价模型在成本控制即时化系统中的应用。本文把提出的成本指标评价模型应用到即时化系统中，结合实际数据验证了该模型的有效性。
[Abstract]:With China's accession to the WTO, WHO, China tobacco enterprises are facing enormous pressures and challenges, continue to control the production cost to obtain the largest profit of the enterprise has become the universal attention of tobacco enterprise problem. However the current cost management methods are to use words to describe control strategies or analyze the problems with the basic formula, most of the lack of information management system intelligent can make cost management toward the fine, digital, intelligent direction. Based on the production data of a cigarette factory as an example, to analyze the process of cigarette production cost factors using the method of grey correlation, accounting for the main influence factors and the main factors of the proportion, provides improved the direction for the cost control and management, and on this basis to achieve cost control of real-time system. The main research results for:
(1) establish production evaluation index system. This paper chooses the production index data attention in cigarette manufacturing as the research object, using grey relational analysis theory to study the production data, find the key factors affecting the production index, establish a production index evaluation system.
(2) the grey relational analysis method was improved. The grey relational analysis method has some shortcomings in the calculation, this paper focuses on the method of grey relational analysis distinguish coefficient data free dimension and correlation calculation mean was analyzed and put forward the corresponding improvement, and then compared with the multiple regression the grey relational analysis method in dealing with many factors between the pros and cons of the problem.
(3) the application of cost index evaluation model based on Grey Relational Analysis in cost control instant system. This paper applies the cost index evaluation model to real-time system, and validates the validity of the model combined with actual data.

【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：N941.5

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