面向作业的钢铁企业标准成本管理关键技术研究
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摘要
标准成本是钢铁企业成本控制、绩效考评和成本决策的重要依据。本文针对钢铁企业传统标准成本管理中存在的成本相关性差、无法适应先进制造模式等问题,在分析国内外标准成本管理的相关理论研究和应用现状的基础上,以某钢铁案例企业标准成本管理实践为背景,以系统、集成的管理思想为指导,以满足企业精细化管理需求为目标,提出了面向作业的钢铁企业标准成本管理(Activity-oriented Standard Cost Management for Iron&Steel Enterprise,简称SASCM)体系,并研究了体系内的若干关键技术方法。主要工作内容如下：
首先,分析了钢铁企业生产流程特点和生产成本构成特点,提出了SASCM模式,基于ARIS房式模型建立了SASCM体系结构,并运用集成管理理论构建了面向作业的钢铁企业标准成本管理系统集成模型。
针对目前及时、准确、合理的制定作业标准成本困难的问题,提出了一种多科目多作业约束下的标准成本制定的方法。利用邻域粗糙集理论对影响作业成本的众多属性进行约简,得到约简属性集；分析大批量生产常规产品的随机属性的分布规律并得到其置信区间；用支持向量机建立随机属性和作业成本的回归模型,预测作业标准成本值的区间,按照用户指定的取值规则最终确定作业标准成本值；对小批量或新产品,建立新制定的作业标准成本的预测模型,来预测小批量或新产品的标准成本。通过钢铁企业的应用实例,验证了面向作业的标准成本制定的有效性。
针对传统标准成本差异分析的准确性和合理性存在不足的问题,提出了一种面向作业的标准成本差异分析方法,研究了面向作业的成本差异分解方法,用作业差异来分析实际生产工艺变化导致的差异,既能为企业提供“横向”作业的价格差异和数量差异,又能提供产品“纵向”作业链的差异信息,并建立了面向作业的成本差异分析模型；采用决策树C4.5算法,对影响产品成本差异的各种因素进行决策分析,利用生成的决策树提取对生产过程控制有意义的指导性规则。通过钢铁企业的应用实例,验证了面向作业的成本差异分析的有效性。
针对从海量成本差异分析数据中筛选有价值记录困难的问题,提出了基于多属性组合维度的成本对象差异的优选方法,通过建立生产过程信息和成本信息等的数据仓库和数据模型,在详细研究的的基础上,综合考虑成本差异在多个维度的相对重要度,实现按照成本分析和管理的需求偏好返回优选结果,改变了原来仅以成本差异大小为依据进行筛选数据的方式,聚焦成本差异分析的数据范围,有效的辅助了成本差异产生原因的分析工作。
最后,将SASCM方法与工程实际相结合,集成应用信息技术,在分析案例企业标准成本管理需求的基础上,提出了SASCM支持系统的架构,建立了相应的功能模型、信息模型,进行了面向对象的系统用例分析、系统流程设计和系统实施方法等。对案例企业标准成本管理现状和信息化程度进行了分析,并对SASCM支持系统进行了应用研究,取得了良好的效果。SASCM方法及其信息支持系统的研究,有利于推动钢铁行业标准成本管理理论与实践的发展,在一定程度上完善了传统标准成本法的相关理论,提高了成本相关性,对现阶段我国钢铁企业具有重要的意义。
Standard cost is important basis for cost control, performance appraisal and cost strategical decision in iron&steel enterprises.On the basis of analyzing the standard cost management theories and application status in iron&steel enterprises of both domestic and oversea, under the background of application in an iron&steel enterprise, the ideas of system and integration theory are applied to study Activity-oriented Standard Cost Management for Iron&Steel Enterprise(SASCM) system framework, and some key technologies are investigated. The concrete researches include the following.
Firstly, on the basis of production process and cost structure of iron&steel enterprise, SASCM mode is put forward. House of SASCM architecture based on ARIS model, SASCM model based on integrated theory are set up.
In order to deal with the subjective experience,delay and inaccuracy caused by equalization in the traditional standard cost determination, an activity-oriented standard cost setting method was proposed. Redundant feature attributes were removed by using rough set theory so that the main attributes of influence on cost could be determined. The sampling data were selected by the results of attribute reduction and its distribution was figured out, and the confidence interval was obtained. The regression model of attributes and cost was built by SVM, and then the standard cost setting was done.The standard cost of small batch and new product were established with the method using similar cases. If similar cases were not found, then the new standard cost regression model was built to predict the standard cost of small batch and new product.
In order to solve inaccuracy and unreasonable cost variance analysis in the traditional Standard Cost (SC),an activity-oriented standard cost management was put forward. Principle of activity-oriented cost variance analysis was raised,and activity variance was used to explain the variance caused by changing production process route.Thus, the information of price variance and quantity variance of transverse activity, and information of activity variance of longitudinal activity chain were both provided. A computational model and analysis model of variance were built. By C4.5algorithm,the effect of various parameters on the cost variance and yield of good steel were studied, a complete decision tree was generated by analyzing sample data. The decision tree was used to acquire the rule of product process control and cost control.The real application results in iron and steel enterprises showed that activity-oriented cost variance analysis is feasible and effective.
To solve the problem of filtering useful information from mass data, by Skyline algorithm, a query method for activity-oriented standard cost variance was put forward. Product process and production cost data warehouse and model were founded.Relative importances of cost variance in one or more dimensions were considered to realize dataset query by user preference.The data range of cost variance analysis was focused, which improved scientificity and validity of cost variance analysis.
Finally, combining SASCM methods and information technology, an information system under the SASCM framework is presented and the related function models and information models are established based on the analysis of the standard cost management requirements of the case enterprise.The object-oriented designing method such as case analysis and process analysis are presented and system actualization approaches and techniques are put forward. Good results are achieved through the implementation of SASCM methods and its support system within case enterprise.The study of SASCM methods and its information support system are in favor of promoting standard cost management theory and practice in iron&steel enterprise, which also improved traditional Standard Cost to some extent. And, it is practically significant to improve the cost relevance for iron&steel enterprise at present.
首先,分析了钢铁企业生产流程特点和生产成本构成特点,提出了SASCM模式,基于ARIS房式模型建立了SASCM体系结构,并运用集成管理理论构建了面向作业的钢铁企业标准成本管理系统集成模型。
针对目前及时、准确、合理的制定作业标准成本困难的问题,提出了一种多科目多作业约束下的标准成本制定的方法。利用邻域粗糙集理论对影响作业成本的众多属性进行约简,得到约简属性集；分析大批量生产常规产品的随机属性的分布规律并得到其置信区间；用支持向量机建立随机属性和作业成本的回归模型,预测作业标准成本值的区间,按照用户指定的取值规则最终确定作业标准成本值；对小批量或新产品,建立新制定的作业标准成本的预测模型,来预测小批量或新产品的标准成本。通过钢铁企业的应用实例,验证了面向作业的标准成本制定的有效性。
针对传统标准成本差异分析的准确性和合理性存在不足的问题,提出了一种面向作业的标准成本差异分析方法,研究了面向作业的成本差异分解方法,用作业差异来分析实际生产工艺变化导致的差异,既能为企业提供“横向”作业的价格差异和数量差异,又能提供产品“纵向”作业链的差异信息,并建立了面向作业的成本差异分析模型；采用决策树C4.5算法,对影响产品成本差异的各种因素进行决策分析,利用生成的决策树提取对生产过程控制有意义的指导性规则。通过钢铁企业的应用实例,验证了面向作业的成本差异分析的有效性。
针对从海量成本差异分析数据中筛选有价值记录困难的问题,提出了基于多属性组合维度的成本对象差异的优选方法,通过建立生产过程信息和成本信息等的数据仓库和数据模型,在详细研究的的基础上,综合考虑成本差异在多个维度的相对重要度,实现按照成本分析和管理的需求偏好返回优选结果,改变了原来仅以成本差异大小为依据进行筛选数据的方式,聚焦成本差异分析的数据范围,有效的辅助了成本差异产生原因的分析工作。
最后,将SASCM方法与工程实际相结合,集成应用信息技术,在分析案例企业标准成本管理需求的基础上,提出了SASCM支持系统的架构,建立了相应的功能模型、信息模型,进行了面向对象的系统用例分析、系统流程设计和系统实施方法等。对案例企业标准成本管理现状和信息化程度进行了分析,并对SASCM支持系统进行了应用研究,取得了良好的效果。SASCM方法及其信息支持系统的研究,有利于推动钢铁行业标准成本管理理论与实践的发展,在一定程度上完善了传统标准成本法的相关理论,提高了成本相关性,对现阶段我国钢铁企业具有重要的意义。
Standard cost is important basis for cost control, performance appraisal and cost strategical decision in iron&steel enterprises.On the basis of analyzing the standard cost management theories and application status in iron&steel enterprises of both domestic and oversea, under the background of application in an iron&steel enterprise, the ideas of system and integration theory are applied to study Activity-oriented Standard Cost Management for Iron&Steel Enterprise(SASCM) system framework, and some key technologies are investigated. The concrete researches include the following.
Firstly, on the basis of production process and cost structure of iron&steel enterprise, SASCM mode is put forward. House of SASCM architecture based on ARIS model, SASCM model based on integrated theory are set up.
In order to deal with the subjective experience,delay and inaccuracy caused by equalization in the traditional standard cost determination, an activity-oriented standard cost setting method was proposed. Redundant feature attributes were removed by using rough set theory so that the main attributes of influence on cost could be determined. The sampling data were selected by the results of attribute reduction and its distribution was figured out, and the confidence interval was obtained. The regression model of attributes and cost was built by SVM, and then the standard cost setting was done.The standard cost of small batch and new product were established with the method using similar cases. If similar cases were not found, then the new standard cost regression model was built to predict the standard cost of small batch and new product.
In order to solve inaccuracy and unreasonable cost variance analysis in the traditional Standard Cost (SC),an activity-oriented standard cost management was put forward. Principle of activity-oriented cost variance analysis was raised,and activity variance was used to explain the variance caused by changing production process route.Thus, the information of price variance and quantity variance of transverse activity, and information of activity variance of longitudinal activity chain were both provided. A computational model and analysis model of variance were built. By C4.5algorithm,the effect of various parameters on the cost variance and yield of good steel were studied, a complete decision tree was generated by analyzing sample data. The decision tree was used to acquire the rule of product process control and cost control.The real application results in iron and steel enterprises showed that activity-oriented cost variance analysis is feasible and effective.
To solve the problem of filtering useful information from mass data, by Skyline algorithm, a query method for activity-oriented standard cost variance was put forward. Product process and production cost data warehouse and model were founded.Relative importances of cost variance in one or more dimensions were considered to realize dataset query by user preference.The data range of cost variance analysis was focused, which improved scientificity and validity of cost variance analysis.
Finally, combining SASCM methods and information technology, an information system under the SASCM framework is presented and the related function models and information models are established based on the analysis of the standard cost management requirements of the case enterprise.The object-oriented designing method such as case analysis and process analysis are presented and system actualization approaches and techniques are put forward. Good results are achieved through the implementation of SASCM methods and its support system within case enterprise.The study of SASCM methods and its information support system are in favor of promoting standard cost management theory and practice in iron&steel enterprise, which also improved traditional Standard Cost to some extent. And, it is practically significant to improve the cost relevance for iron&steel enterprise at present.
引文
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