| Under the background of the development of intelligent manufacturing,my country’s manufacturing industry is in a critical period of improving innovation capabilities,optimizing economic structure,reducing costs and increasing efficiency.As a typical discrete enterprise,the printing factory has problems such as incomplete data collection,outdated cost management methods and low degree of informatization in the production process.Due to the major changes in production methods,the cost structure of printed products has been changed,and the proportion of manufacturing costs of products is increasing.The disadvantages of using traditional cost management control methods are becoming more and more obvious.As the main production object,printed products purchase raw materials according to the customer’s order requirements,design the production process,and have the characteristics of low production technology and relatively low risk.Therefore,it is particularly important to explore the fine control of the cost of printed products.This thesis takes printed products as the research object,and conducts domestic and foreign research and analysis on the development status of MES system in manufacturing industry and cost management under the application of activity-based costing method,which provides theoretical support for the development of the thesis.It mainly includes the following research contents:(1)According to the operating characteristics of the packaging and printing industry,a platform design scheme of the MES system is proposed.According to the demand analysis of packaging and printing enterprise MES,provide detailed design scheme for MES platform construction,functional module and non-functional module design and system architecture.(2)Aiming at the problems of rough distribution of traditional cost management and lag in data acquisition in X company workshop,taking printed products as the main management object,briefly expounded the production process of printed products,and also studied new cost management modes,and displayed them on the software interface.On this basis,the design scheme of MES system is refined,semi-finished product tracking technology and equipment cost control technology are proposed,and the realization of related cost control technology is completed(3)Aiming at the complex and diverse features of cost components in the production process of printed products,the activity-based costing method is used to reasonably divide the operational motivations in the production process of cigarette packs.Design the cost budget link,cost accounting link,and cost analysis link respectively to calculate the total expenses incurred in the product cycle.Finally,compare and analyze the reasons for the difference between the two costing methods,and verify that the ABC method is more realistic.(4)Aiming at the problem that there are many factors affecting the cost control of printed products,a cost control system is constructed and a specific analysis of its control points is carried out.A large number of product raw data are tested and trained,and the weights and thresholds of the BP neural network are optimized through the sparrow search algorithm.SSA-BP neural network builds a product cost control classification model,evaluates the control points of the product,and uses the MES system to achieve the purpose of cost control. |