| The main function of cost management is to achieve the reasonable configuration of cost factor of the production resources (CFPR). On the basis of analyzing the research and application status of CFPR configuration in the special steel enterprises of both domestic and oversea, under the background of the application in Dalian Steel Plant of Dongbei Special Steel Group Co. Ltd., the management thoughts of system, integration, optimization and control are applied to study the configuration methods system of CFPR for special steel enterprise from preparation stage and production stage. The concrete researches include the following.In order to solve the improper selection and inefficiency of allocation modes in the process of allotting CFPR, a self-learning selection model of allocation modes of CFPR based on Support Vector Machine is proposed through analyzing features of allocation modes selection in special steel enterprise. The mapping among cost items, activities and allocation modes is established, and CFPR allocation modes automatically match is achieved in special steel enterprise. Rules of choosing modes are extracted from the sample sets by using decision tree algorithm, which makes the implicit knowledge explicit and makes it easy for people to understand and operate. Finally, the realization process is showed through an application example.To fulfill the requirements of nonlinear and complex operating conditions, a new determined method of resource allocation coefficient is proposed. Firstly, neighborhood rough set theory is applied to reduce the numerous attributes and the weighting value of each attribute is calculated. For the mass product, the random features need to sampling analysis in case library following a certain rules and its regularities of distribution is figured out. The domain is divided into short intervals according to probability density function and empirical data of resources consumed. A new allocation coefficient for every short interval is obtained in the same time. For the small-batch or new product, resource allocation coefficient of the products are obtained by using important attributes and its weighting values to match similar cases in case library, adapting a new case with similar cases, and saving to case library. Moreover, the effectiveness of the proposed method is demonstrated through comparison with original method.With a systematic consideration to factors of cost and quality, the optimal control mechanism that could enhance the degree of rational configuration of CFPR in the preparation stage is proposed. Integration with advanced design idea and resource configuration function of Design For Cost, the optimal control model of CFPR recipe is established based on ERP/MES/PCS/CMS information environment in the special steel enterprise. The recipe of special steel product is optimized based on Ant Colony algorithm in order to achieve real-time control and the rational configuration of CFPR in the preparation stage. Finally, the computing example is showed through an application example.The integrated use of configuration methods of CFPR and information technology, the Cost Management System architecture is proposed based on the configuration methods of CFPR. The object-oriented system analysis and system design method combined with cost management situation of case enterprise are given. The research and practical application of configuration methods of CFPR and its information support system are in favor of promoting cost management theory and practice in special steel enterprise, and improving Activity Based Costing to some extent. At the same time, it has practical significance to improve the enterprise decision-making relevance and allocate production resources felicitously.
|
PDF Full Text Request