面向订单的钢铁企业生产成本管理方法研究
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摘要
成本是钢铁企业在激烈的市场竞争中取得优势的重要因素之一,低成本、高质量、按需生产的产品是面向订单生产(Make to Order,MTO)模式的关键特征和核心竞争力。企业成本管理正朝着集成化、信息化和智能化的方向发展,研究MTO模式的钢铁企业生产成本管理的相关理论和方法已成为学术界和企业界的热点,建立适合的生产成本管理系统是钢铁企业生存和发展的迫切需求。本文针对MTO模式下钢铁企业的成本管理问题,在分析国内外成本管理理论研究及其在钢铁企业应用现状的基础上,以东北特钢集团大连基地成本管理实践为背景,承袭系统化、集成化的管理思想和现代作业成本观,用不同的工程方法研究了MTO模式的钢铁企业生产成本管理(Integrated Production CostManagement for Iron & Steel Enterprise based on MTO,SIPCM-MTO)的框架体系和相关技术方法。
论文首先分析了钢铁企业生产过程特点、成本结构和成本管理的工作机理,提出了分层成本监控模式。针对MTO模式下钢铁企业成本管理的特点和需求,借鉴系统工程中霍尔三维结构思想,建立了SIPCM-MTO四维体系结构;以此为基础,建立基于分层监控模式和基于系统集成的成本管理模型,为钢铁企业生产成本管理理论和方法的研究和应用提供了平台。
分析了以炉号和生产批次为依据的生产物料跟踪模型、以生产号和订单号为依据的订单跟踪模型和物料管理信息模型,在此基础上,提出了面向成本管理的物料追踪溯源模型,为细化成本管理提供作业管理基础并实现生产数据向成本数据的转换;基于物料追踪溯源模型和作业成本法,建立了分阶段分层次的钢铁产品成本核算方法,保证了成本核算流程和生产流程的同步,并将成本管理深入到炉号、作业层次,可更全面、准确、及时地反映多种成本对象的成本信息,为成本估算和分析决策提供数据基础。研究了依据订单产品的需求特征结合合金最小成本投料决策模型估算原材料成本;根据订单需求特征结合产品生产制造工艺过程,应用历史作业成本信息估算订单产品的作业成本;在估算过程中利用人工智能算法提高成本估算的速度和准确性,提高企业信息资源利用效率。论文运用Rough集理论结合历史生产作业统计数据及成本数据,通过信息论原理度量各影响因素对炼钢原材料消耗成本的影响程度;提出基于分阶段分层次成本核算模型的订单产品作业成本差异分析方法,与多阶段的分配过程相适应;这些成本分析方法能够借助于生产作业信息和作业成本信息有效反映企业经营过程中各环节成本发生的前因后果,提供深层次、有价值的作业改进规则与信息。
最后,将论文研究成果与工程实际结合,在分析案例企业成本管理需求的基础上,建立SIPCM-MTO支持系统及相应功能、信息模型,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、系统设计方法和系统实施技术方法。SIPCM-MTO支持系统的企业应用取得了良好的效果。SIPCM-MTO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,对现阶段我国钢铁企业具有现实意义。
Cost is one of the key factors with which the iron & steel enterprises could win in the fierce market competition. The customization products with low cost, high equality are the key features and the core competence of the Make-to-Order(MTO)pattern. Cost management is stepping towards integration, informatization and intellection. Studies on the supported theories and methods of integrated production cost management are focused by both academic researchers and enterprise practitioners, and building an integrated production cost management system suitable for iron & steel enterprise in MTO pattern is an urgent requirement for it to survive and develop. On the basis of analyzing the cost management theories and application status in iron & steel enterprises of both domestic and oversea, under the background of application in Dalian Steel Plant of Dongbei Special Steel Group Co. Ltd., according to the ideas of system theory and the modern views of activity-based cost, an Integrated Production Cost Management for Iron & Steel Enterprise based on MTO (SIPCM-MTO) system framework and its implementation techniques are studied in the dissertation with different engineering methods.
The production process, features of cost structure and working mechanism of cost management are analyzed and the hierarchical model of cost control is presented in dissertation. For the cost management features and requirements of iron & steel enterprise based on MTO, using for reference of A.D.Hall 3-D plot model in system engineering, the four dimensional morphology in SIPCM-MTO is proposed, under which cost management model based on hierarchical model of cost control and model based on system integration are built, and a study and application platform is provided for cost management theories and methods in iron & steel enterprise.
The material tracking model based on furnace number and production batch, the order tracking model based on production number and order number and the material management information model are analyzed, under which the material tracking and tracing model for cost management is proposed. This model is the basis of detailed cost management and realizes transform from production data to cost data. On the basis of material tracking and tracing model and activity-based costing, the staged & hierarchical activity-based accounting (SH-ABA) method is proposed to ensure the synchronization of cost accounting process and production process. This method goes deep into furnace number and activity level for cost management and reflects manifold cost object information completely, nicely and duly, which provides data for cost estimation and cost analysis. Combing the alloy minimum cost model, the estimation of raw material cost based on requirement attributes of the order product is studied. According to requirement attributes of the order and production process, activity cost of order product is estimated by history activity cost information. In process of cost estimation, the speed and veracity of cost estimation and utilization ratio of enterprise information resources are improved by artificial intelligence method. The importance ratings of factors affecting the cost of raw material cost are measured by rough set theory and history production data and cost data. Based on SH-ABA model, activity cost difference analysis of order product is proposed to correspond to multistage allocating process. These cost analysis methods have the aid of production activity information and activity cost information to reflect reasons and results of cost occurring in every links in production and provide valuable information and rules for activity improvement.
Finally, combining SIPCM-MTO methods and information technology, an information system under the SIPCM-MTO framework is presented and the related function models and information models are established based on the analysis of the cost management requirements of the case enterprise. The Object-Oriented designing method such as case analysis, process analysis and component analysis are presented and system actualize approaches and techniques are put forward. Good results are achieved through the implementation of SIPCM-MTO methods and its support system within case enterprise. The study of SIPCM-MTO methods and its information support system is in favor of promoting production cost management theory and practice for iron & steel enterprise, which is practically significant to iron & steel enterprise at present.
论文首先分析了钢铁企业生产过程特点、成本结构和成本管理的工作机理,提出了分层成本监控模式。针对MTO模式下钢铁企业成本管理的特点和需求,借鉴系统工程中霍尔三维结构思想,建立了SIPCM-MTO四维体系结构;以此为基础,建立基于分层监控模式和基于系统集成的成本管理模型,为钢铁企业生产成本管理理论和方法的研究和应用提供了平台。
分析了以炉号和生产批次为依据的生产物料跟踪模型、以生产号和订单号为依据的订单跟踪模型和物料管理信息模型,在此基础上,提出了面向成本管理的物料追踪溯源模型,为细化成本管理提供作业管理基础并实现生产数据向成本数据的转换;基于物料追踪溯源模型和作业成本法,建立了分阶段分层次的钢铁产品成本核算方法,保证了成本核算流程和生产流程的同步,并将成本管理深入到炉号、作业层次,可更全面、准确、及时地反映多种成本对象的成本信息,为成本估算和分析决策提供数据基础。研究了依据订单产品的需求特征结合合金最小成本投料决策模型估算原材料成本;根据订单需求特征结合产品生产制造工艺过程,应用历史作业成本信息估算订单产品的作业成本;在估算过程中利用人工智能算法提高成本估算的速度和准确性,提高企业信息资源利用效率。论文运用Rough集理论结合历史生产作业统计数据及成本数据,通过信息论原理度量各影响因素对炼钢原材料消耗成本的影响程度;提出基于分阶段分层次成本核算模型的订单产品作业成本差异分析方法,与多阶段的分配过程相适应;这些成本分析方法能够借助于生产作业信息和作业成本信息有效反映企业经营过程中各环节成本发生的前因后果,提供深层次、有价值的作业改进规则与信息。
最后,将论文研究成果与工程实际结合,在分析案例企业成本管理需求的基础上,建立SIPCM-MTO支持系统及相应功能、信息模型,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、系统设计方法和系统实施技术方法。SIPCM-MTO支持系统的企业应用取得了良好的效果。SIPCM-MTO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,对现阶段我国钢铁企业具有现实意义。
Cost is one of the key factors with which the iron & steel enterprises could win in the fierce market competition. The customization products with low cost, high equality are the key features and the core competence of the Make-to-Order(MTO)pattern. Cost management is stepping towards integration, informatization and intellection. Studies on the supported theories and methods of integrated production cost management are focused by both academic researchers and enterprise practitioners, and building an integrated production cost management system suitable for iron & steel enterprise in MTO pattern is an urgent requirement for it to survive and develop. On the basis of analyzing the cost management theories and application status in iron & steel enterprises of both domestic and oversea, under the background of application in Dalian Steel Plant of Dongbei Special Steel Group Co. Ltd., according to the ideas of system theory and the modern views of activity-based cost, an Integrated Production Cost Management for Iron & Steel Enterprise based on MTO (SIPCM-MTO) system framework and its implementation techniques are studied in the dissertation with different engineering methods.
The production process, features of cost structure and working mechanism of cost management are analyzed and the hierarchical model of cost control is presented in dissertation. For the cost management features and requirements of iron & steel enterprise based on MTO, using for reference of A.D.Hall 3-D plot model in system engineering, the four dimensional morphology in SIPCM-MTO is proposed, under which cost management model based on hierarchical model of cost control and model based on system integration are built, and a study and application platform is provided for cost management theories and methods in iron & steel enterprise.
The material tracking model based on furnace number and production batch, the order tracking model based on production number and order number and the material management information model are analyzed, under which the material tracking and tracing model for cost management is proposed. This model is the basis of detailed cost management and realizes transform from production data to cost data. On the basis of material tracking and tracing model and activity-based costing, the staged & hierarchical activity-based accounting (SH-ABA) method is proposed to ensure the synchronization of cost accounting process and production process. This method goes deep into furnace number and activity level for cost management and reflects manifold cost object information completely, nicely and duly, which provides data for cost estimation and cost analysis. Combing the alloy minimum cost model, the estimation of raw material cost based on requirement attributes of the order product is studied. According to requirement attributes of the order and production process, activity cost of order product is estimated by history activity cost information. In process of cost estimation, the speed and veracity of cost estimation and utilization ratio of enterprise information resources are improved by artificial intelligence method. The importance ratings of factors affecting the cost of raw material cost are measured by rough set theory and history production data and cost data. Based on SH-ABA model, activity cost difference analysis of order product is proposed to correspond to multistage allocating process. These cost analysis methods have the aid of production activity information and activity cost information to reflect reasons and results of cost occurring in every links in production and provide valuable information and rules for activity improvement.
Finally, combining SIPCM-MTO methods and information technology, an information system under the SIPCM-MTO framework is presented and the related function models and information models are established based on the analysis of the cost management requirements of the case enterprise. The Object-Oriented designing method such as case analysis, process analysis and component analysis are presented and system actualize approaches and techniques are put forward. Good results are achieved through the implementation of SIPCM-MTO methods and its support system within case enterprise. The study of SIPCM-MTO methods and its information support system is in favor of promoting production cost management theory and practice for iron & steel enterprise, which is practically significant to iron & steel enterprise at present.
引文
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