Research On The Influencing Factors Of G Company's Production Cost Based On Association Rules

The electronic information industry is in a basic position in our national economy,and the PCB industry is the basis industry of the electronic information industry.With the development of the downstream application field and the stimulation of demand,the gross annual value of Chinese PCB industry is growing rapidly,and the competition in the industry is becoming increasingly fierce.Due to the increasing environmental protection requirements and the rising labor cost in China,PCB manufacturing industry is facing great cost pressure now.As a wholly foreign-owned enterprise specialized in the manufacture of printed circuit boards,G company adopts the method of standard cost to control the production cost of products.However,due to the complexity of PCB production cost,the difference between standard cost and actual cost of the company's products is too large,which leads to the formalization of cost control.In order to solve the problems encountered in the process of cost control of the company,the author built a model by using association rules to analyze the historical data accumulated by the company,and found the influencing factors of actual cost,which provided some ideas for this researchFirstly,according to the business data generated by G company's PCB production and applicability of association rule analysis,on the premise of understanding association rule and Apriori algorithm,starting from PCB production process and actual production cost control process of G company,the author untangles the internal and external factors that affect PCB production cost,analyzes the impact of these factors on the production cost of G company's products,based on reasonable,feasible and comprehensive principle,10 non-financial influencing factors and 2 characteristic factors describing the actual production cost changes are selected for research.Next,according to the order of constructing the concept hierarchy tree of influencing factors,processing the model data and building the model,the author explains how to build the influencing factor analysis model of PCB production cost based on association rules.Then,based on the data of G company from 2007 to 2016 and excluding the unpredictable and uncontrollable factors such as labor cost and raw material price,the influencing factors analysis model of G company's production cost was established with Weka,and the factors affecting the company's actual production cost were obtained,and the results of the model were interpreted and analyzed in combination with relevant costs,products and industry experience.Finally,in the light of the analysis of the model calculation results,G company's production cost control process has been optimized.This paper demonstrates the effectiveness of the model in the analysis of factors affecting the production cost of G company by using the results of model discovery in practice.The study solves the problems in the actual cost control of the company,and also gives the limitations of the model in its application scenarios.