Research and Application of Dynamic Models in Cost Analysis of Discrete Manufacturing Industry
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.