钢铁企业标准成本优化制定方法研究

发布时间：2018-05-17 13:32

本文选题：标准成本 + 加工时间　；参考：《大连理工大学》2015年硕士论文

【摘要】：随着全球经济一体化的到来及高新技术的迅猛发展,钢铁企业的制造环境也在发生着巨大的变化。产能过剩、劳动力成本上升、下游需求减弱、钢材价格大幅下跌等情况的出现,导致企业利润率不断降低。如何根据自身的生产能力和品种结构对内部成本进行控制,是企业在市场竞争中取得优势的关键。而企业内部成本控制的关键是标准成本,由于产品品种的多样性以及加工工艺过程的复杂性,使得所耗费用种类繁多、产品的成本构成千差万别,标准成本也需要进行细化制定,故研究钢铁企业标准成本制定具有重要意义。本文在研究钢铁企业生产流程特点和生产成本构成的基础上,分析了钢铁企业的标准成本制定现状,找出了标准成本制定目前存在的问题,提出了一套完整的标准成本计算方法,为实现面向生产作业的成本精益管控提供方法支持。研究基于作业的标准成本制定方法。针对复杂生产过程中,标准成本制定与产品质量和加工效率要求相脱离而导致标准成本控制能力弱的问题,提出了基于时间与费用关系的标准成本优化方法。以产品标准成本最小及实际标准加工时间与理想标准加工时间之差最小为目标函数,产品质量要求、作业成本为约束条件,建立计算标准成本数学模型。并根据历史数据采用K-means聚类算法对每项资源的消耗值进行计算,采用多元线性回归分析对工序加工时间进行拟合,提高了标准成本制定的准确性与合理性。研究基于空间划分改进蚁群的模型求解算法。建立空间划分的蚁群搜索策略及动态的蚂蚁分配策略,克服了算法早熟收敛。并利用经典tsp多目标优化问题对算法进行测试,并与现阶段三种性能较好的典型的多目标蚁群算法进行对比,表明改进蚁群算法的精度优于后者。最后以某企业的实际成本数据为例,进行算法对比测试,并将上述方法与企业目前采用的标准成本制定方法进行对比,验证该方法在降低标准成本、节约生产加工时间方面具有较好的效果。
[Abstract]:With the advent of global economic integration and the rapid development of high and new technology, the manufacturing environment of iron and steel enterprises is also undergoing tremendous changes. Overcapacity, rising labour costs, weaker downstream demand and a sharp fall in steel prices have led to falling profit margins. How to control internal cost according to its own production capacity and variety structure is the key for enterprises to gain advantages in market competition. The key to internal cost control is the standard cost. Because of the variety of products and the complexity of processing process, the cost of products is very different. Standard cost also needs to be refined, so it is of great significance to study the standard cost of iron and steel enterprises. On the basis of studying the characteristics of production process and the composition of production cost in iron and steel enterprises, this paper analyzes the present situation of standard cost formulation in iron and steel enterprises, and finds out the problems existing in the establishment of standard cost. A complete set of standard cost calculation methods is proposed to support the implementation of cost lean management for production activities. This paper studies the method of establishing standard cost based on activity. In order to solve the problem that standard cost formulation is divorced from the requirement of product quality and processing efficiency in complex production process, the standard cost control ability is weak, and a standard cost optimization method based on the relationship between time and cost is proposed. Taking the minimum product standard cost and the difference between actual standard processing time and ideal standard processing time as objective function, product quality requirement and activity cost as constraint condition, the mathematical model of calculating standard cost is established. According to the historical data, the K-means clustering algorithm is used to calculate the consumption of each resource, and the multivariate linear regression analysis is used to fit the working procedure processing time, which improves the accuracy and rationality of the standard cost formulation. An improved ant colony model solving algorithm based on space partition is studied. An ant colony search strategy and a dynamic ant allocation strategy are established to overcome the premature convergence of the algorithm. The classical tsp multi-objective optimization problem is used to test the algorithm, and compared with three typical multi-objective ant colony algorithms with better performance at present, it shows that the precision of the improved ant colony algorithm is better than that of the latter. Finally, taking the actual cost data of a certain enterprise as an example, an algorithm comparison test is carried out, and the above method is compared with the standard cost formulation method currently adopted by the enterprise to verify that the method is reducing the standard cost. Saving production and processing time has a better effect.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.31

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