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Modeling And Simulation Of L Company For Cost Analysis Production System Oriented To Cost Analysis

Posted on:2021-04-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2428330611998365Subject:Industrial engineering
Abstract/Summary:PDF Full Text Request
With the increasing competition in the domestic economy,manufacturing enterprises are facing enormous difficulties in cost analysis and control;And the cost of improving the core competitiveness of enterprises has an important role,manufacturing costs account for a higher proportion of product costs,fine calculation of manufacturing costs,as well as manufacturing cost of consumption has become the focus of attention.Therefore,it is of great significance to strengthen production costs and control analysis,increase economic efficiency and cost,and make enterprises win an undefeated position in the international situation.This paper takes the production system of L company as the research object.Through long-term field investigation and measurement of L company,it deeply investigates the production situation of L company and the cost situation in the production process.According to the activity-based costing method,it establishes the cost aggregation model and the design of cost calculation for the production system of L company,the cost data collected are analyzed in detail.This paper uses Anylogic software to model the production process of L company,outputs a large number of model data,and analyses the output data from the cost point of view,counts the cost of a single product and each process,and analyses the process with high cost and large fluctuation of cost,aiming at reducing the cost.The production line has been improved.This paper establishes cost aggregation model and cost simulation data model for L company,realizes cost tracking of single product and each process.By analyzing the cost data simulated,this paper puts forward the cost problems existing in the production line and seeks for key improvement points,and improves the cost problems existing in the production line.Therefore,it is of great significance to reduce the cost of products and enhance the competitiveness of enterprises.
Keywords/Search Tags:Activity based costing, Cost collection model, Anylogic modeling, Cost analysis
PDF Full Text Request
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