基于循环经济理论的产品成本模型与应用
发布时间：2018-10-26 21:25
【摘要】：在世界环境恶化,资源日益枯竭的形势下,我国在制定“十一五”计划中将循环经济列为重要战略指导思想。在循环经济理论下,产品的成本分析与传统的成本分析不同,它要求企业必须进行产品生命周期的成本管理,以实现循环经济“资源—产品—再生资源”的物质循环模式。在这种模式下,企业在成本分析时,就必须考虑污染物的处理成本,产品拆卸、重复利用成本,特殊产品相应的环境成本等。从产品生命周期内的成本管理来说,需要对各环节的成本提出切实可行的计算方法,但是目前这方面的研究还不够。 本文在了解国内外产品成本管理方法,主要是全生命周期成本管理发展的基础上,把模型预测控制技术的思想应用于产品的生命周期成本建模。从产品的技术方面分析产品全生命周期的成本模型,对于产品不同生命阶段的成本,在已有工作的基础上,建立产品全生命周期中的制造成本、装配成本、仓储成本、维修成本、回收成本和环境成本等的计算方法。提出了面向产品重用设计的概念以及设计准则,将产品拆卸回收问题纳入产品生命周期管理框架中,强调拆卸回收应该是技术、经济、环境三者的优化问题。根据这些成本之间的相互关系,建立了订单快速报价模型、公差—制造成本模型、环境成本最优模型和最大盈利值模型等。通过以上的研究能够帮助企业管理人员对企业内部的成本进行量化管理,实现新产品的快速报价,确定最优环境成本投入等。并且以轴承为例对以上模型进行了验证。运用Visual Basic编程语言和Access数据库技术开发了企业成本管理系统。
[Abstract]:Under the situation of the deterioration of the world environment and the depletion of resources, the circular economy is regarded as an important strategic guiding ideology in the formulation of the 11th Five-Year Plan. Under the theory of circular economy, the cost analysis of products is different from the traditional cost analysis. It requires enterprises to manage the cost of product life cycle so as to realize the material circulation mode of "resource-product-renewable resources" in circular economy. In this mode, the cost of pollutant disposal, product disassembly, reuse cost and environmental cost of special products must be taken into account in cost analysis. From the point of view of cost management in the product life cycle, it is necessary to put forward a feasible calculation method for the cost of each link, but the research on this aspect is not enough at present. On the basis of understanding the methods of product cost management at home and abroad, mainly the development of life-cycle cost management, this paper applies the idea of model predictive control to the modeling of product lifecycle cost. This paper analyzes the cost model of the whole product life cycle from the technical aspect of the product. For the cost of different life stages of the product, the manufacturing cost, assembly cost and storage cost in the whole life cycle of the product are established on the basis of the existing work. The calculation method of maintenance cost, recovery cost and environmental cost etc. The concept of product reuse design and the design criterion are put forward. The problem of product disassembly and recovery is brought into the product lifecycle management framework. It is emphasized that disassembly recovery should be an optimization problem of technology, economy and environment. According to the relationship between these costs, the order fast quotation model, tolerance-manufacturing cost model, environmental cost optimal model and maximum profit model are established. The above research can help the managers to manage the internal cost of the enterprise, realize the quick quotation of the new product, and determine the optimal environmental cost input, etc. The above model is verified with bearing as an example. The enterprise cost management system is developed by using Visual Basic programming language and Access database technology.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F062.2
本文编号：2296983
[Abstract]:Under the situation of the deterioration of the world environment and the depletion of resources, the circular economy is regarded as an important strategic guiding ideology in the formulation of the 11th Five-Year Plan. Under the theory of circular economy, the cost analysis of products is different from the traditional cost analysis. It requires enterprises to manage the cost of product life cycle so as to realize the material circulation mode of "resource-product-renewable resources" in circular economy. In this mode, the cost of pollutant disposal, product disassembly, reuse cost and environmental cost of special products must be taken into account in cost analysis. From the point of view of cost management in the product life cycle, it is necessary to put forward a feasible calculation method for the cost of each link, but the research on this aspect is not enough at present. On the basis of understanding the methods of product cost management at home and abroad, mainly the development of life-cycle cost management, this paper applies the idea of model predictive control to the modeling of product lifecycle cost. This paper analyzes the cost model of the whole product life cycle from the technical aspect of the product. For the cost of different life stages of the product, the manufacturing cost, assembly cost and storage cost in the whole life cycle of the product are established on the basis of the existing work. The calculation method of maintenance cost, recovery cost and environmental cost etc. The concept of product reuse design and the design criterion are put forward. The problem of product disassembly and recovery is brought into the product lifecycle management framework. It is emphasized that disassembly recovery should be an optimization problem of technology, economy and environment. According to the relationship between these costs, the order fast quotation model, tolerance-manufacturing cost model, environmental cost optimal model and maximum profit model are established. The above research can help the managers to manage the internal cost of the enterprise, realize the quick quotation of the new product, and determine the optimal environmental cost input, etc. The above model is verified with bearing as an example. The enterprise cost management system is developed by using Visual Basic programming language and Access database technology.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F062.2
【引证文献】
相关硕士学位论文 前2条
1 李娇;煤炭矿区静脉产业成本构成及控制问题研究[D];山东科技大学;2011年
2 陈玲玲;循环经济项目的期权评价方法研究[D];沈阳工业大学;2011年
，本文编号：2296983
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