机械制造企业面向生产过程的成本分析与控制方法研究
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摘要
当前,随外部竞争的不断加剧,国内机械制造企业在成本控制方面普遍面临巨大压力。加强生产成本分析与控制,对于提高企业竞争力具有非同寻常的意义。本文在国家自然科学基金项目(No.61074136)与实际应用项目的支持下,对机械制造企业面向生产过程的成本分析控制方法进行了研究。论文主要研究内容如下：
(1)提出并建立了一种基于生产过程物流跟踪的成本计算方法与模型。在生产作业活动追踪的基础上,建立了生产过程的物流追踪模型,并对生产过程的成本消耗进行了分类分析,建立了成本层次化分配的数学模型,以此加强了产品生产状态追踪的及时性与生产过程成本消耗的可追溯性。该方法相对于传统的非面向过程方法具有更高的成本计算精度,能够为产品盈利分析提供更为准确、可靠的成本信息支持。
(2)建立了一种面向生产过程的精细化的产品成本预测模型。对机械制造系统内部消耗关系的复杂性进行了分析,利用投入产出分析方法对复杂消耗关系进行了精确描述,并通过消耗关系求解实现了各生产作业活动成本消耗特征(主要以作业费率表示)的提取。然后,根据产品特征参数与生产过程作业执行参数之间的关联,建立了参数化的过程成本预测模型,从而直接基于产品特征对其生产过程成本消耗作出预测。
(3)建立了一种面向生产过程的标准成本控制模型。利用数据包络分析方法对各生产环节的成本投入产出效率作出评价,过滤剔除低效的生产过程执行数据,从而兼顾可行性与激励性制定合理的过程消耗标准。同时,对比实际生产成本消耗数据与标准数据,建立了成本差异分析与成本变动分析模型,对成本差异因素进行了细化分解,并对生产过程中的成本变动特征进行了分析,加强了成本动态监控与控制。
(4)建立了一种面向过程的成本优化控制的分析求解模型。以生产与延期成本最小为目标,建立了车间资源配置与成本优化控制问题的数学模型。通过生产过程仿真对各种资源配置调整方案的目标函数作出细致评价,并将生产仿真与改进模拟退火算法相结合设计了求解算法。算法以关键生产路径分析指导邻域方案搜索与选择,比传统随机邻域搜索方法具有更好的求解效率与质量,更适合于实际此类问题的建模求解。
最后,根据上述理论模型设计开发了专用成本信息系统,在国内一家典型大型机械制造企业——大连冰山集团冷冻机股份有限公司得到了实际应用,对模型的有效性进行了验证。本文工作为机械制造业实现面向生产过程的精细成本计算、预测与控制提供了理论基础,能够为加强企业内部成本管理与控制提供有效支持。
Nowadays, the mechanical manufacturing enterprises are facing a more fierce competition and their pressure on cost control is intensified. The need for enhancing cost analysis and cost control has increased to improve their competitiveness. In this research, a process-based modeling method for cost analysis and control in mechanical manufacturing enterprises is presented and then studied. This work is supported by the National Natural Science Foundation of China under Grant No.61074136.
First, a process-based approach for cost calculation based on material flow tracing is presented. On the basis of activity tracing, a material flow tracing model is established. Then, the costs of products consumed in their manufacturing process are classified and a hierarchical model for cost allocation is set up. Thus, the production state is timely captured and the traceability of cost is improved. This approach has a higher accuracy in cost calculation than the traditional non-process-based approaches, and it can provide more reliable cost information for product profit analysis.
Second, a process-based model for product cost estimation is set up. The complexity of cost consumption relationships in a manufacturing environment is discussed. Through utilizing the input-output analysis method, the complex consumption relationships are expressed, and then the consumption characteristics of all production activities (mainly presented by the activity rates) are extracted by solving these relationships. Subsequently, the mapping relationship from product design parameters to processing parameters for cost estimation is established. Thus, the detailed cost consumption of a new product in its manufacturing process can be directly estimated from its design feature parameters.
Third, a process-based standard cost control model is established. Through utilizing the data envelopment analysis (DEA) method, the cost efficiency of each production activity is evaluated. The process data with low efficiency are found and excluded, thus a feasible and stimulating process-based cost standard is determined. Then, comparing the actual data with the standard data, a mathematical model for analyzing the cost variances and its variability is established. The cost variances in manufacturing process are decomposed, and the variability of cost consumption in manufacturing process is also analyzed for enhancing the cost control.
Forth, a process-based cost optimization model is presented and its solution method is discussed. In a manufacturing environment of a job shop, a mathematical model for resource configuration adjustment and cost optimization is established, and the goal is to minimize its total manufacturing and tardiness cost. A manufacturing process simulation model is constructed to evaluate the performance of each resource configuration adjustment properly. Then by combining the production simulation method and improved simulated annealing algorithm, a heuristic algorithm for solving the problem is designed. In the proposed algorithm, the search and selection of neighbor configuration alternatives is guided by the critical production path analysis. It can gain better solution quality and efficiency than the traditional random search method, thus is more suitable for modeling and solving the relatively large-scale problem in practice.
Finally, a cost information management system is developed with the above models. The system has been applied in Dalian Refrigeration Co. Ltd. of China, which is a typical large mechanical manufacturing company. The effectiveness of the models is verified. The work of this research builds a theoretical foundation for the process-based cost calculation, estimation and control in the manufacturing environment. It can provide supports to manufacturing enterprises for enhancing their cost management and cost control.
(1)提出并建立了一种基于生产过程物流跟踪的成本计算方法与模型。在生产作业活动追踪的基础上,建立了生产过程的物流追踪模型,并对生产过程的成本消耗进行了分类分析,建立了成本层次化分配的数学模型,以此加强了产品生产状态追踪的及时性与生产过程成本消耗的可追溯性。该方法相对于传统的非面向过程方法具有更高的成本计算精度,能够为产品盈利分析提供更为准确、可靠的成本信息支持。
(2)建立了一种面向生产过程的精细化的产品成本预测模型。对机械制造系统内部消耗关系的复杂性进行了分析,利用投入产出分析方法对复杂消耗关系进行了精确描述,并通过消耗关系求解实现了各生产作业活动成本消耗特征(主要以作业费率表示)的提取。然后,根据产品特征参数与生产过程作业执行参数之间的关联,建立了参数化的过程成本预测模型,从而直接基于产品特征对其生产过程成本消耗作出预测。
(3)建立了一种面向生产过程的标准成本控制模型。利用数据包络分析方法对各生产环节的成本投入产出效率作出评价,过滤剔除低效的生产过程执行数据,从而兼顾可行性与激励性制定合理的过程消耗标准。同时,对比实际生产成本消耗数据与标准数据,建立了成本差异分析与成本变动分析模型,对成本差异因素进行了细化分解,并对生产过程中的成本变动特征进行了分析,加强了成本动态监控与控制。
(4)建立了一种面向过程的成本优化控制的分析求解模型。以生产与延期成本最小为目标,建立了车间资源配置与成本优化控制问题的数学模型。通过生产过程仿真对各种资源配置调整方案的目标函数作出细致评价,并将生产仿真与改进模拟退火算法相结合设计了求解算法。算法以关键生产路径分析指导邻域方案搜索与选择,比传统随机邻域搜索方法具有更好的求解效率与质量,更适合于实际此类问题的建模求解。
最后,根据上述理论模型设计开发了专用成本信息系统,在国内一家典型大型机械制造企业——大连冰山集团冷冻机股份有限公司得到了实际应用,对模型的有效性进行了验证。本文工作为机械制造业实现面向生产过程的精细成本计算、预测与控制提供了理论基础,能够为加强企业内部成本管理与控制提供有效支持。
Nowadays, the mechanical manufacturing enterprises are facing a more fierce competition and their pressure on cost control is intensified. The need for enhancing cost analysis and cost control has increased to improve their competitiveness. In this research, a process-based modeling method for cost analysis and control in mechanical manufacturing enterprises is presented and then studied. This work is supported by the National Natural Science Foundation of China under Grant No.61074136.
First, a process-based approach for cost calculation based on material flow tracing is presented. On the basis of activity tracing, a material flow tracing model is established. Then, the costs of products consumed in their manufacturing process are classified and a hierarchical model for cost allocation is set up. Thus, the production state is timely captured and the traceability of cost is improved. This approach has a higher accuracy in cost calculation than the traditional non-process-based approaches, and it can provide more reliable cost information for product profit analysis.
Second, a process-based model for product cost estimation is set up. The complexity of cost consumption relationships in a manufacturing environment is discussed. Through utilizing the input-output analysis method, the complex consumption relationships are expressed, and then the consumption characteristics of all production activities (mainly presented by the activity rates) are extracted by solving these relationships. Subsequently, the mapping relationship from product design parameters to processing parameters for cost estimation is established. Thus, the detailed cost consumption of a new product in its manufacturing process can be directly estimated from its design feature parameters.
Third, a process-based standard cost control model is established. Through utilizing the data envelopment analysis (DEA) method, the cost efficiency of each production activity is evaluated. The process data with low efficiency are found and excluded, thus a feasible and stimulating process-based cost standard is determined. Then, comparing the actual data with the standard data, a mathematical model for analyzing the cost variances and its variability is established. The cost variances in manufacturing process are decomposed, and the variability of cost consumption in manufacturing process is also analyzed for enhancing the cost control.
Forth, a process-based cost optimization model is presented and its solution method is discussed. In a manufacturing environment of a job shop, a mathematical model for resource configuration adjustment and cost optimization is established, and the goal is to minimize its total manufacturing and tardiness cost. A manufacturing process simulation model is constructed to evaluate the performance of each resource configuration adjustment properly. Then by combining the production simulation method and improved simulated annealing algorithm, a heuristic algorithm for solving the problem is designed. In the proposed algorithm, the search and selection of neighbor configuration alternatives is guided by the critical production path analysis. It can gain better solution quality and efficiency than the traditional random search method, thus is more suitable for modeling and solving the relatively large-scale problem in practice.
Finally, a cost information management system is developed with the above models. The system has been applied in Dalian Refrigeration Co. Ltd. of China, which is a typical large mechanical manufacturing company. The effectiveness of the models is verified. The work of this research builds a theoretical foundation for the process-based cost calculation, estimation and control in the manufacturing environment. It can provide supports to manufacturing enterprises for enhancing their cost management and cost control.
引文
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