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复杂制造企业成本由于采用非量化的成本分配原则,未考虑费用发生的具体情况,导致费用分摊不准确和不合理。研究基于实际生产场景下费用与费用之间的关联关系,基于邻域粗糙集建立费用之间的关系矩阵,通过设计不同费用邻域值以及重要渡求解算法,计算出每项费用相对于其他费用的重要度;以费用的相离度和熵最大为优化目标,建立基于费用比重、重要度等多维度下的分摊路径选择方法,确定出费用的分摊场景,避免目前只依据费用比重选择费用分配方法而造成的成本分配不合理,提高通过单项费用控制达到降低产品成本的能力。实例对比验证该方法具有较好的分配结果,为企业实现成本精细化控制提供方法支持。
Complicated manufacturing enterprises due to the use of non-quantitative cost allocation principle, did not consider the specific circumstances of the cost, resulting in the cost of sharing is not accurate and unreasonable. Based on the relationship between cost and cost in the actual production scenario, the relationship matrix between costs is set up based on the neighborhood rough set, and each cost is calculated relative to other costs by designing the neighborhood value of different costs and the important crossing solution algorithm The importance of the degree of the degree of separation and entropy maximum optimization objectives, the establishment of cost-based, importance and other multi-dimensioning of the path selection method to determine the distribution of the cost of the scene to avoid the current fee based only on the choice of cost allocation The cost allocation caused by the method is unreasonable, and the ability to reduce the product cost can be improved through the control of individual expenses. The comparison between the examples shows that this method has better allocation results and provides method support for enterprises to achieve cost control.