钢铁企业成本管理关键技术研究
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摘要
随着内外部经济环境的变化,钢铁企业对成本管理方法提出了更高的要求。本文通过对成本管理理论的研究和应用现状的分析,提出了钢铁企业成本管理模型,并对模型中的若干关键技术进行了研究。
(1)针对传统成本管理的局限性,提出钢铁企业成本管理模型,并从价值链分析、价值链优化以及价值链评价三个角度对钢铁企业的价值链管理进行研究,以提升企业成本优势,促进企业的可持续发展。
(2)从数据集成的角度出发,提出钢铁企业xBOM数据模型,在对钢铁企业BOM数据分析的基础上,构建以工艺为核心的链式xBOM模型,并提出基于钢铁企业xBOM数据模型的钢铁生产流程模型,给出了从订单BOM到计划BOM和生产BOM的转换模型,从而为成本管理奠定了数据基础。
(3)针对传统成本核算方法的不足,建立了钢铁企业作业成本核算模型。首先,根据作业成本模型的需要,在钢铁企业xBOM数据模型的基础上,对作业成本核算模型的要素进行分析;其次给出作业成本核算模型的约束规则,以保证成本分配路径的正确;最后给出钢铁企业作业成本核算规则及实例验证,为企业提供相对准确的成本信息。
(4)研究了产品特征、工艺和成本特征间的映射关系,通过产品特征匹配模拟订单生产过程得到动态工艺BOM,针对动态工艺BOM各作业中心的成本构成建立估算模型,从而为订单的快速报价和生产前的成本决策和事前控制提供依据。
(5)以标准成本BOM为目标进行成本差异分析,并以炉钢成本差异为决策目标,以钢铁料成本差异、铁合金成本差异和间接成本差异作为属性,采用决策树C4.5算法计算各属性的信息增益率,以此划分样本数据生成决策树,并获得规则知识,为降低成本提供有价值的信息。
(6)为更好的进行设计人员和用户的沟通,提出基于纬度建模的系统设计方法。首先在对用户文档分析的基础上进行纬度建模,生成纬度表和事实表;其次采用IDEF0模型建立系统功能、IDEF1x建立信息模型和UML模型进行更为精细的软件设计以弥补纬度建模缺少动态建模的缺点。最后介绍了成本管理系统在东北特殊钢集团大连基地的实施及应用情况,论证了其可操作性和先进性。
钢铁企业成本管理模型的研究,有利于推动钢铁制造业成本管理理论与实践的发展,对现阶段我国钢铁制造业具有重要的意义。
With the changes of inner and outer business process environment, steel making enterprises are in need of advanced cost management. Therefore, cost management for steel making enterprises is proposed through analyzing the theory and application of cost management and some key technologies are investigated.
(1) Aiming at the deficiencies of traditional cost management, cost management for steel making enterprise is built, and value chain management including analysis, optimization and estimation of value chain is researched in order to enhance cost advantage and sustainable development.
(2) From the point of data integration, xBOM data model for steel making enterprise is proposed, and xBOM chain model based on technics after analyzing data of steel making enterprise. Process flow of steel production is described based on xBOM model, and switching model from order BOM to planning BOM and production BOM is given, which is the data base for cost management.
(3) Aiming at the defects of traditional cost calculating method, activity-based costing model for steel making enterprise is given based on xBOM data model of steel making enterprise. Firstly, elements of activity-based costing are analyzed. Secondly, constraint rules are proposed to insure the allocation steps. Lastly, activity-based costing model rules are confirmed. Activity-based costing can supply manager with comparatively accurate cost information.
(4) Mapping relationships between steel product features, dynamic technics BOM and cost characteristics are discussed. Dynamic technics BOM is acquired by matching order and mechanics instances on product features. Cost evaluation rules for cost constitutes are given through analyzing cost characteristics of process, which supply evidence for quote, decision and control before production.
(5) Cost variance theory is given on the basis of standard cost BOM. Taking cost variance per furnace as decision object and cost variances of steel material, ferroalloy and indirect cost as attributes, decision tree is formed by calculating the information ration using decision tree C4.5 theory and rule knowledge can be acquired.
(6) In order to make system designers and user communicate smoothly, system-modeling method based on dimension model is proposed. Dimension tables and fact tables are built after analyzing users' documents. System functions are acquired by using IDEF0. Information models are formed by using IDEF1x, and detailed system is designed by using UML. This method proved to be satisfied for Dalian Steel Plan after requirement analysis, system design, development, testing and implementation.
The given cost management model is in favor of promoting cost management theory and implementing for steel making industry, which has important significance to steel making enterprise at present.
(1)针对传统成本管理的局限性,提出钢铁企业成本管理模型,并从价值链分析、价值链优化以及价值链评价三个角度对钢铁企业的价值链管理进行研究,以提升企业成本优势,促进企业的可持续发展。
(2)从数据集成的角度出发,提出钢铁企业xBOM数据模型,在对钢铁企业BOM数据分析的基础上,构建以工艺为核心的链式xBOM模型,并提出基于钢铁企业xBOM数据模型的钢铁生产流程模型,给出了从订单BOM到计划BOM和生产BOM的转换模型,从而为成本管理奠定了数据基础。
(3)针对传统成本核算方法的不足,建立了钢铁企业作业成本核算模型。首先,根据作业成本模型的需要,在钢铁企业xBOM数据模型的基础上,对作业成本核算模型的要素进行分析;其次给出作业成本核算模型的约束规则,以保证成本分配路径的正确;最后给出钢铁企业作业成本核算规则及实例验证,为企业提供相对准确的成本信息。
(4)研究了产品特征、工艺和成本特征间的映射关系,通过产品特征匹配模拟订单生产过程得到动态工艺BOM,针对动态工艺BOM各作业中心的成本构成建立估算模型,从而为订单的快速报价和生产前的成本决策和事前控制提供依据。
(5)以标准成本BOM为目标进行成本差异分析,并以炉钢成本差异为决策目标,以钢铁料成本差异、铁合金成本差异和间接成本差异作为属性,采用决策树C4.5算法计算各属性的信息增益率,以此划分样本数据生成决策树,并获得规则知识,为降低成本提供有价值的信息。
(6)为更好的进行设计人员和用户的沟通,提出基于纬度建模的系统设计方法。首先在对用户文档分析的基础上进行纬度建模,生成纬度表和事实表;其次采用IDEF0模型建立系统功能、IDEF1x建立信息模型和UML模型进行更为精细的软件设计以弥补纬度建模缺少动态建模的缺点。最后介绍了成本管理系统在东北特殊钢集团大连基地的实施及应用情况,论证了其可操作性和先进性。
钢铁企业成本管理模型的研究,有利于推动钢铁制造业成本管理理论与实践的发展,对现阶段我国钢铁制造业具有重要的意义。
With the changes of inner and outer business process environment, steel making enterprises are in need of advanced cost management. Therefore, cost management for steel making enterprises is proposed through analyzing the theory and application of cost management and some key technologies are investigated.
(1) Aiming at the deficiencies of traditional cost management, cost management for steel making enterprise is built, and value chain management including analysis, optimization and estimation of value chain is researched in order to enhance cost advantage and sustainable development.
(2) From the point of data integration, xBOM data model for steel making enterprise is proposed, and xBOM chain model based on technics after analyzing data of steel making enterprise. Process flow of steel production is described based on xBOM model, and switching model from order BOM to planning BOM and production BOM is given, which is the data base for cost management.
(3) Aiming at the defects of traditional cost calculating method, activity-based costing model for steel making enterprise is given based on xBOM data model of steel making enterprise. Firstly, elements of activity-based costing are analyzed. Secondly, constraint rules are proposed to insure the allocation steps. Lastly, activity-based costing model rules are confirmed. Activity-based costing can supply manager with comparatively accurate cost information.
(4) Mapping relationships between steel product features, dynamic technics BOM and cost characteristics are discussed. Dynamic technics BOM is acquired by matching order and mechanics instances on product features. Cost evaluation rules for cost constitutes are given through analyzing cost characteristics of process, which supply evidence for quote, decision and control before production.
(5) Cost variance theory is given on the basis of standard cost BOM. Taking cost variance per furnace as decision object and cost variances of steel material, ferroalloy and indirect cost as attributes, decision tree is formed by calculating the information ration using decision tree C4.5 theory and rule knowledge can be acquired.
(6) In order to make system designers and user communicate smoothly, system-modeling method based on dimension model is proposed. Dimension tables and fact tables are built after analyzing users' documents. System functions are acquired by using IDEF0. Information models are formed by using IDEF1x, and detailed system is designed by using UML. This method proved to be satisfied for Dalian Steel Plan after requirement analysis, system design, development, testing and implementation.
The given cost management model is in favor of promoting cost management theory and implementing for steel making industry, which has important significance to steel making enterprise at present.
引文
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