面向能耗产品的全生命周期成本估算系统的研究

发布时间：2018-10-11 06:59

【摘要】：针对能耗产品全生命周期成本(Life Cycle Cost, LCC)估算中涉及的数据种类多、成本分类和估算方法复杂、缺失数据的预测、系统集成和数据处理技术复杂等问题,提出了面向能耗产品的LCC估算系统的总体框架和关键技术。通过传统成本会计、数据仓库、神经网络等理论和方法,结合某工业变压器企业,开发了面向变压器的LCC估算系统,进行了初步验证。第一章阐述了LCC的研究背景,指出了对能耗产品进行LCC估算的研究意义,并回顾了LCC理论和数据管理的国内外研究及应用现状。在此基础上,分析了目前LCC研究中的不足之处,提出了本文的研究内容和结构。第二章分析了面向能耗产品的LCC概念构成和LCC估算业务流程,基于4个系统设计目标提出了面向能耗产品的LCC估算系统的估算模型、集成框架、支持技术及3个关键技术。第三章分析了传统成本会计中成本对象、成本分类、成本归集和分配以及作业成本法的概念,指出传统成本会计的局限性。研究了能耗产品的LCC分类,提出了基于资源成本库和生命周期BOM(Bill of Material,物料清单)/BOP (Bill of Process,作业清单)的作业成本估算法,并分析了各成本项的估算方法,LCC估算的数据需求与来源。第四章分析了数据仓库的概念、特点和组成,提出了面向能耗产品的LCC估算系统的数据组织、数据仓库环境与数据处理流程,并利用MS SQL Server2005建立了数据仓库。第五章提出了基于“故障产品基数集合”的零部件故障率计算流程以及基于神经网络的零部件故障率预测模型,并针对某工业变压器企业的实际情况进行实例验证。进行了基于情景分析法的不确定度分析和基于斯皮尔曼相关系数法的敏感性分析。第六章介绍了系统开发的相关技术,并以某工业变压器企业为对象,开发了面向变压器的LCC估算系统。第七章总结了论文的主要内容和创新点,并对后续的研究工作进行了展望。
[Abstract]:In order to solve the problems such as the variety of data, the complexity of cost classification and estimation methods, the prediction of missing data, the complexity of system integration and data processing technology, etc. The general framework and key technologies of LCC estimation system for energy consumption products are presented. Through the traditional cost accounting, data warehouse, neural network and other theories and methods, combined with a certain industrial transformer enterprise, a transformer oriented LCC estimation system is developed, and the preliminary verification is carried out. The first chapter describes the research background of LCC, points out the significance of LCC estimation of energy consumption products, and reviews the domestic and international research and application status of LCC theory and data management. On this basis, the deficiency of LCC research is analyzed, and the research content and structure of this paper are put forward. In the second chapter, the concept composition of LCC and the LCC estimation business flow are analyzed. Based on the four system design objectives, the estimation model, integrated framework, support technology and three key technologies of the LCC estimation system for energy consumption products are proposed. The third chapter analyzes the concepts of cost object, cost classification, cost collection and distribution, and activity-based costing in traditional cost accounting, and points out the limitations of traditional cost accounting. In this paper, the LCC classification of energy consumption products is studied, and an activity cost estimation method based on resource cost base and lifecycle BOM (Bill of Material, bill of materials / BOP (Bill of Process, activity list is proposed. The estimation methods of each cost item, the data demand and source of LCC estimation are analyzed. In chapter 4, the concept, characteristics and composition of data warehouse are analyzed, and the data organization, data warehouse environment and data processing flow of LCC estimation system for energy consumption products are put forward, and the data warehouse is established by MS SQL Server2005. In the fifth chapter, the calculation flow of failure rate of parts based on "base number set of fault products" and the prediction model of failure rate of parts based on neural network are presented, and an example is given to verify the actual situation of a certain industrial transformer enterprise. Uncertainty analysis based on scenario analysis and sensitivity analysis based on Spelman correlation coefficient method are carried out. The sixth chapter introduces the related technology of the system development, and taking an industrial transformer enterprise as the object, develops the transformer oriented LCC estimation system. The seventh chapter summarizes the main contents and innovations of the paper, and prospects the future research work.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F234.2;TP311.13

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