基于聚类的钢铁生产成本状态分析方法

发布时间：2018-04-25 05:40

本文选题：生产成本状态 + 动态成本分析　；参考：《系统工程》2014年06期

【摘要】：面向订单生产的钢铁企业由于品种多、工艺复杂,不同产品、生产工序的实际成本构成要素是不同的,因此在实际产品成本的形成过程中存在复杂多样的产品生产成本构成状态,如何对其分析,并根据成本控制指标进行多维度成本控制是企业实现精细化成本事中管理的关键。提出基于控制和构成维度的生产成本状态描述方法,实现从多维度、多特征的角度对成本状态进行描述。建立基于K-means成本状态分析模型,通过对初始聚类中心、成本状态聚类距离的设计,提高了聚类结果的精度,实现了依据目标成本、标准成本、质量特征等对产品、作业等成本状态的量化分类。最后通过实例验证了该方法具有较高的分类精度,为面向实际生产作业在成本状态很难量化控制情况下,准确进行动态生产成本分析提供方法支持。
[Abstract]:Due to the variety of products, the complexity of the process, the actual cost components of the production process are different because of the variety and complexity of the iron and steel enterprises for the order-oriented production. Therefore, there are complicated and diverse product cost components in the forming process of actual product cost. How to analyze it and how to carry out multi-dimensional cost control according to the cost control index is the key for enterprises to realize fine cost management. A method of describing production cost state based on control and component dimension is proposed to describe the cost state from the angle of multi-dimension and multi-feature. The cost state analysis model based on K-means is established. By designing the initial clustering center and the cost state clustering distance, the accuracy of the clustering results is improved, and the products are realized according to the target cost, standard cost, quality characteristics, etc. Quantitative classification of cost states such as activities. Finally, a practical example is given to verify that the method has a high classification accuracy, which provides a method support for accurate dynamic production cost analysis under the condition that the cost state is difficult to be quantitatively controlled.
【作者单位】：大连理工大学管理与经济学部;东北特殊钢集团抚顺特殊钢股份有限公司财务部;
【基金】：国家自然科学基金资助项目(71172137;61034003) 国家科技支撑计划项目(2012BAF10B10)
【分类号】：F426.31;F406.72

【参考文献】