动态模型在离散制造业成本分析中的研究与应用
Research and Application of Dynamic Models in Cost Analysis of Discrete Manufacturing Industry
王泽华 1乔运华 1高思妮1
作者信息
- 1. 北京机械工业自动化研究所有限公司,北京 100120
- 折叠
摘要
成本分析可以发现制造过程中影响产品成本变动的主要因素,以此为依据可以制定改进措施.现有成本分析多依赖财务会计人员或定制软件,面临数据归集困难、分析结果滞后、适配性不足等困难.文章通过分析离散制造业成本分析业务流程,抽象成本分析业务要素,提出并构建一种可以动态化定义数据源、分析算法的成本分析动态模型,满足企业多样化成本分析需求,在保证数据时效性、准确性的同时简化成本分析流程.最后,通过某铸造企业成本分析案例验证模型可用性.
Abstract
Cost analysis can identify the main factors affecting product cost changes in the manufacturing process,and using this as a basis could formulate improvement measures.Existing cost analysis mostly relies on financial accountants or customized software,which faces difficulties such as difficult data collection,lagging analysis results,and insufficient adaptability.This paper analyzes the business process of cost analysis in discrete manufacturing industry,abstracts the business elements of cost analysis,proposes and constructs a dynamic model of cost analysis that can dynamically define data sources and analysis algorithms.It meets the needs of diversified cost analysis of enterprises,and simplifies the process of cost analysis while ensuring the timeliness and accuracy of data.Finally,the usability of the model is verified through the cost analysis case of a casting enterprise.
关键词
离散制造业/成本分析/动态模型/制造业信息化Key words
discrete manufacturing industry/cost analysis/dynamic model/manufacturing informatization引用本文复制引用
出版年
2024
国家科技期刊平台
NSTL
万方数据