钢铁行业集成生产成本管理方法研究
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摘要
伴随经济环境的变化,传统的生产物流管理方法在强化钢铁行业生产成本管理方面显得乏力,这为钢铁行业生产成本管理的创新带来机遇。本文在分析国内外钢铁企业生产成本管理研究和应用中所存在问题的基础上,以东北特钢集团大连基地生产成本管理实践为背景,综合运用系统化、集成化管理思想,研究了钢铁行业集成生产成本管理模式的框架体系及技术方法,具体研究工作如下:
运用集成管理的思想,提出了钢铁行业集成生产成本管理(SIPCM)模式的体系结构,并分别构建了基于决策/执行/控制的SIPCM模型体系、基于价值链的SIPCM框架模型和基于制造执行系统的SIPCM集成控制管理模型。
在产品全生命周期中物料清单(BOM)数据起着核心的作用,通过对钢铁企业的多BOM数据进行分类描述和对作业成本要素的分析,以设计BOM和工艺BOM作为源BOM,建立了映射规则,提出了基于单一数据源的钢铁行业多BOM数据映射方法,构建了钢铁行业多BOM管理模型。利用面向对象技术,完成资源、作业、成本对象和成本动因等作业成本要素建模,为成本管理提供了过程基础数据。
针对钢铁行业生产流程特点,在钢铁行业多BOM管理技术数据支持的基础上,建立了以作业批次为标记依据且面向作业资源管理的物流跟踪模型,并构建了产销一体化模式下作业成本核算管理的体系结构。利用多重资源配置方法,构建了基于生产物流跟踪模型的作业成本核算模型以及规则,并给出了计算实例。为实现对作业成本数据的分析,构建起基于多BOM且面向主题的生产成本分析数据集市以及基于该数据集市的成败差异分析和外部损失分析数据模型,为成本分析决策提供过程执行层面的数据信息。
面向钢铁产品生命周期,从基本原理、核算要素、核算步骤、产品成本流程等方面分析了作业成本法,并运用霍尔三维结构,以系统工程的观点,确立了基于作业成本法的钢铁行业成本估算过程。同时,在研究钢铁产品需求特征的基础上,运用特征映射理论,建立了作业中心生产成本估算规则,并构建钢铁产品主数据模型。结合作业成本法和需求特征映射技术,建立起面向钢铁产品全生命周期的SIPCM生产成本估算模型。
将SIPCM方法体系与信息技术集成运用,提出了SIPCM支持系统的体系结构,并结合案例企业生产成本管理现状,给出了面向对象的系统分析及系统设计方法。SIPCM支持系统的企业应用取得了良好的效果。SIPCM方法及其信息支持系统的研究,有利于推动钢铁行业生产成本管理理论与实践的发展,对现阶段我国钢铁行业具有现实意义。
With the development of economy, traditional production cost management method becomes weak in intensifying production cost management for iron & steel industry, while it is an opportunity to the innovation of iron & steel industry production cost management. Therefore, the current problems of the research and application of production cost management in iron & steel industry are analyzed. Based on the application in Dalian Steel Plant, Dongbei Special Steel Group, the dissertation studies Integrated Production Cost Management for Iron & Steel Industry (SIPCM) method system and implementation techniques. The concrete researches include the following.
On the basis of integrated management theory, SIPCM system structure is put forward. SIPCM model based on ERP/MES/PCS, SIPCM model based on value chain and integrated cost control model based on MES are set up.
Bill of Material (BOM) reflects business processes of steel enterprise and is the core of product all life cycle. The mBOM (multi-BOM) management model is built after describing mBOM of steel enterprise by category and analysising elements of ABC, and switching model of EBOM and PBOM and CBOM is discussed. Object models were built for resources, activity centes and cost objects, which is the basis of cost management.
According to the characteristics of steel production, to deal with logistics tracking problem in long-term production of steel making industry, the logistics tracking model for activity resource management function is proposed based on mBOM managent, which can distinguish the identical batch of material with same attributes. The tracing model is constructed according to the corresponding relationship between production number and order number. Based on the logistics tracking model, the translation method between production data and cost data is studied. Activity-based cost management frame and object model are founded, and activity center and cost subject system are reconfigured. Under the foundation of multi-factor resource allocation method, the activity costing model and rule are given.
Orient to steel product lifecycle, the steel production cost estimation course was studied by A. D. Hall 3-D plot model.The mapping relations between requirement attributes and cost attributes are studied, and activity center cost estimating rule is founded. The product master data model is presented. On the basis of researches above, the cost estimating model is proposed and the software implementation method is constructed. According to Activity-based Costing and the mapping relationship between SR-BOM and cost characteristics, production cost estimation model was set.
Integrating SIPCM method and information technology, the integrated production cost management support system framework was presented. Combineing the production cost management actuality of the case enterprise, Object-Oriented system analysises and designs were studied. Good results are achieved through the implementation of SIPCM method and its support system within the enterprise. The SIPCM method and its information support system research are in favor of promoting production cost management theory and practice for iron & steel industry, which has practical significance to iron & steel industry at present.
运用集成管理的思想,提出了钢铁行业集成生产成本管理(SIPCM)模式的体系结构,并分别构建了基于决策/执行/控制的SIPCM模型体系、基于价值链的SIPCM框架模型和基于制造执行系统的SIPCM集成控制管理模型。
在产品全生命周期中物料清单(BOM)数据起着核心的作用,通过对钢铁企业的多BOM数据进行分类描述和对作业成本要素的分析,以设计BOM和工艺BOM作为源BOM,建立了映射规则,提出了基于单一数据源的钢铁行业多BOM数据映射方法,构建了钢铁行业多BOM管理模型。利用面向对象技术,完成资源、作业、成本对象和成本动因等作业成本要素建模,为成本管理提供了过程基础数据。
针对钢铁行业生产流程特点,在钢铁行业多BOM管理技术数据支持的基础上,建立了以作业批次为标记依据且面向作业资源管理的物流跟踪模型,并构建了产销一体化模式下作业成本核算管理的体系结构。利用多重资源配置方法,构建了基于生产物流跟踪模型的作业成本核算模型以及规则,并给出了计算实例。为实现对作业成本数据的分析,构建起基于多BOM且面向主题的生产成本分析数据集市以及基于该数据集市的成败差异分析和外部损失分析数据模型,为成本分析决策提供过程执行层面的数据信息。
面向钢铁产品生命周期,从基本原理、核算要素、核算步骤、产品成本流程等方面分析了作业成本法,并运用霍尔三维结构,以系统工程的观点,确立了基于作业成本法的钢铁行业成本估算过程。同时,在研究钢铁产品需求特征的基础上,运用特征映射理论,建立了作业中心生产成本估算规则,并构建钢铁产品主数据模型。结合作业成本法和需求特征映射技术,建立起面向钢铁产品全生命周期的SIPCM生产成本估算模型。
将SIPCM方法体系与信息技术集成运用,提出了SIPCM支持系统的体系结构,并结合案例企业生产成本管理现状,给出了面向对象的系统分析及系统设计方法。SIPCM支持系统的企业应用取得了良好的效果。SIPCM方法及其信息支持系统的研究,有利于推动钢铁行业生产成本管理理论与实践的发展,对现阶段我国钢铁行业具有现实意义。
With the development of economy, traditional production cost management method becomes weak in intensifying production cost management for iron & steel industry, while it is an opportunity to the innovation of iron & steel industry production cost management. Therefore, the current problems of the research and application of production cost management in iron & steel industry are analyzed. Based on the application in Dalian Steel Plant, Dongbei Special Steel Group, the dissertation studies Integrated Production Cost Management for Iron & Steel Industry (SIPCM) method system and implementation techniques. The concrete researches include the following.
On the basis of integrated management theory, SIPCM system structure is put forward. SIPCM model based on ERP/MES/PCS, SIPCM model based on value chain and integrated cost control model based on MES are set up.
Bill of Material (BOM) reflects business processes of steel enterprise and is the core of product all life cycle. The mBOM (multi-BOM) management model is built after describing mBOM of steel enterprise by category and analysising elements of ABC, and switching model of EBOM and PBOM and CBOM is discussed. Object models were built for resources, activity centes and cost objects, which is the basis of cost management.
According to the characteristics of steel production, to deal with logistics tracking problem in long-term production of steel making industry, the logistics tracking model for activity resource management function is proposed based on mBOM managent, which can distinguish the identical batch of material with same attributes. The tracing model is constructed according to the corresponding relationship between production number and order number. Based on the logistics tracking model, the translation method between production data and cost data is studied. Activity-based cost management frame and object model are founded, and activity center and cost subject system are reconfigured. Under the foundation of multi-factor resource allocation method, the activity costing model and rule are given.
Orient to steel product lifecycle, the steel production cost estimation course was studied by A. D. Hall 3-D plot model.The mapping relations between requirement attributes and cost attributes are studied, and activity center cost estimating rule is founded. The product master data model is presented. On the basis of researches above, the cost estimating model is proposed and the software implementation method is constructed. According to Activity-based Costing and the mapping relationship between SR-BOM and cost characteristics, production cost estimation model was set.
Integrating SIPCM method and information technology, the integrated production cost management support system framework was presented. Combineing the production cost management actuality of the case enterprise, Object-Oriented system analysises and designs were studied. Good results are achieved through the implementation of SIPCM method and its support system within the enterprise. The SIPCM method and its information support system research are in favor of promoting production cost management theory and practice for iron & steel industry, which has practical significance to iron & steel industry at present.
引文
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