The Research Of Application Of Linear Programming In The Cost Distribution Used

This paper studies specific application of Liner Programming in the Cost Distribution used in Auxiliary production Workshop. At present, according to the existing cost accounting method, to the majority of large petrochemical enterprises, because several internally auxiliary production workshops are providing products or services with each other. So at the end of the month, the interative distribution method, direct method, algebraic method etc are used in processing the financial cost accounting in Auxiliary production Workshop, In petrochemical enterprises, after practical specific application, each kind of distribution modes have different characteristics, which calculations are not the same for the product costs of auxiliary production workshop, the different algorithms will have more or less effect to the cost of the enterprise. This paper introduces the linear programming in operational research theory, according to the problems to be solved, to establishing mathematical model, set up a clear decision variables, objective function, constraint condition for provisions, reached the maximum or minimum value of the objective function, to lowest the total cost of auxiliary production workshop, and seek out the best product unit cost. So on the premise of ensuring the basic prodution workshop, auxiliary production workshop, management department and the external unit under the normal production amount, to solve the problem of causing the cost of the workshop empty high due to the accounting method to production cost allocation of the auxiliary production workshop in refining and chemical enterprises, Scientific methods are applied to solve problems, findingl solutions, the enterprise cost data will be more hasten reasonable, that will be strongly supporting the cost analysis, planning and production schedule in database. At the same time, as a supplementary method, the computer used in the process of computing the specific, creates the necessary conditions to achieve the true sense of the modern management, simplify the calculation process. Based on the linear programming in various fields of application was prospected, in future the Operational Research will be definitely a great role in China’s process of scientific and technological modernization and management modernization.